The tariff classification of a woman’s vest from India

NY M81848 May 1, 2006 CLA-2-62:RR:NC:N3:360 M81848 CATEGORY: Classification TARIFF NO.: 6211.42.0070 Ms. Ann Broker Supply Chain Solutions 4607 44th Street SE Grand Rapids, MI 49512 RE: The tariff classification of a woman’s vest from India Dear Ms. Broker: In your letter dated March 27, 2006, you requested a classification ruling. The submitted sample, style SLD, is a woman’s vest constructed from 100 percent cotton woven fabric. The vest features oversized armholes, a collar, side vents and a full front opening secured by five buttons. The front panels are embellished with embroidered designs. The garment provides insufficient coverage for wear without another outerwear garment. The applicable subheading for the vest will be 6211.42.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: vests. The duty rate will be 8.1 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The vest falls within textile category designation 359. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division