The tariff classification of a woman’s vest from China

NY M84244 July 7, 2006 CLA-2-61:RR:NC:3:359 M84244 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Mary Manguso Pashi, Inc. 167 Bow Street 3rd Floor Everett, MA 02149 RE: The tariff classification of a woman’s vest from China Dear Ms. Manguso: In your letter dated June 9, 2006, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 609113, is a woman’s vest constructed from two fabrics that are bonded together. The outer fabric is constructed from 100% polyester knit fabric and is bonded to an inner fabric that is constructed from 100% acrylic knit plush fiber. The vest features a collar, oversized armholes, a full frontal opening with a zipper closure, two front-side pockets and a hemmed bottom. The tariff classification of this garment is governed by the rules used to classify its fabric; Legal note 1(c), Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for style 609113 will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests)and similar articles, knitted or crocheted: other: other: other, vests, other than sweater vests: women’s or girls’. The duty rate will be 32 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/. Style 609113 falls within textile category designation 659. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division