The tariff classification of a woman’s vest from China

N034798 August 26, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2035 Anthony LoPresti S.J. Stile Associates LTD 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a woman’s vest from China Dear Mr. LoPresti: In your letter dated July 30, 2008 you requested a tariff classification ruling on behalf of your client, KBL Group International. We are returning your sample as per your request. Style S12051597 is a woman's vest with a complete front panel, lower rear panel, armhole trim, placket and rear neckband which you have indicated is made of a 84% cotton 10% polyester 6% metallic knitted fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The balance of the back panel is constructed of a 100% polyester raschel lace-like fabric. The essential character of the garment is imparted by the knitted fabric of the front panel. The garment has a deep v-shaped neckline, a 4 button full front opening, and oversized armholes. The knitted fabric of the complete front panel, lower rear panel, armhole trim, placket and rear neckband are constructed from two yarns: a cotton two ply yarn; and a metallic/polyester two ply yarn. Because the weight of all fibers present in a yarn that contains metallic are considered an "other fiber," the fiber breakdown is 84% cotton, 16% other fibers (metallic and polyester). Therefore, the garment is classified as a cotton vest under 6110.20.2035, HTSUS. The knit to shape provisions of Chapter 61, Statistical Note 6 do not apply to garments classified as vests. The applicable subheading for style S12051597 will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: vests, other than sweater vests: women’s or girls’. The duty rate will be 16.5% ad valorem. Style S12051597 falls within textile category designation 359. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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/. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division