The tariff classification of a woman’s vest from Vietnam

NY M84247 June 28, 2006 CLA-2-62:RR:NC:N3:360 M84247 CATEGORY: Classification TARIFF NO.: 6211.43.0076 Ms. Mary Manguso Pashi, Inc. 167 Bow Street 3rd Floor Everett, MA 02149 RE: The tariff classification of a woman’s vest from Vietnam Dear Manguso: In your letter dated June 9, 2006, you requested a classification ruling. The submitted sample, style H26375, is a woman’s vest constructed from 60 percent polyester and 40 percent nylon woven fabric. The vest is lightly padded and features oversized armholes, a mandarin collar and a full front zippered opening. The garment provides insufficient coverage for wear without another outerwear garment. The applicable subheading for the vest will be 6211.43.0076, 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 man-made fibers: vests: other. The duty rate will be 16 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 H26375 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division