Reconsideration of NYRL 841865
Issued October 18, 1989 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6206.40.3030
Headings: 6206
Product description
The merchandise at issue consists of two samples. Style 229804, the subject of NYRL 841865, is a ladies' lightweight vest made of 100 percent polyester woven fabric. The vest has a full front opening with three gold-tone buttons, a V-shaped neckline, a partially gathered back, piping down each side of the front, and capping on the armholes and the rear edge of the neckline. Style 229800, the subject of NYRL 842228, is a ladies' vest made of 100 percent woven polyester fabric. The garment has a V-shaped neckline, and a full front opening fastened by three buttons. The garment also has princess seams on the front of the blouse, piping on the front placket and a small elastic strip at the back of the waist.
CBP rationale
NYRL 842228, dated June 22, 1989, classified two garments similar to the styles here in question under 6206.40.3030, HTSUSA. Customs has consistently classified as vests only those articles which are worn over other outer garments. Both garments here at issue provide similar coverage and are suitable to be worn next to the skin or over undergarments. The garments do not appear to be of a type normally worn as outer garments. The garments do not have oversized armholes, are cut to be fitted and are not made with different fabric for the rear panel and interlinings, as would normally be expected of a vest.
Full text
HQ 085034 October 18, 1989 CLA-2 CO:R:C:G 085034 DRR CATEGORY: Classification TARIFF NO.: 6206.40.3030 Duncan A. Nixon Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, New York 10004 RE: Reconsideration of NYRL 841865 Dear Ms. Shaw: This is in further response to your letter dated June 1, 1989, requesting the classification of two ladies' vests under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The merchandise at issue consists of two samples. Style 229804, the subject of NYRL 841865, is a ladies' lightweight vest made of 100 percent polyester woven fabric. The vest has a full front opening with three gold-tone buttons, a V-shaped neckline, a partially gathered back, piping down each side of the front, and capping on the armholes and the rear edge of the neckline. Style 229800, the subject of NYRL 842228, is a ladies' vest made of 100 percent woven polyester fabric. The garment has a V-shaped neckline, and a full front opening fastened by three buttons. The garment also has princess seams on the front of the blouse, piping on the front placket and a small elastic strip at the back of the waist. ISSUE: Whether the garments at issue are classifiable under subheading 6211.43.0080, HTSUSA, or subheading 6206.40.3030, HTSUSA. -2- LAW AND ANALYSIS: NYRL 842228, dated June 22, 1989, classified two garments similar to the styles here in question under 6206.40.3030, HTSUSA. Customs has consistently classified as vests only those articles which are worn over other outer garments. Both garments here at issue provide similar coverage and are suitable to be worn next to the skin or over undergarments. The garments do not appear to be of a type normally worn as outer garments. The garments do not have oversized armholes, are cut to be fitted and are not made with different fabric for the rear panel and interlinings, as would normally be expected of a vest. HOLDING: The ladies's vest at issue is classified under subheading 6206.40.3030, HTSUSA, as blouses with a duty rate of 28.6 percent ad valorem, textile category 641. This notice to you should be considered a modification of NYRL 841865 as to style 229804 under 19 CFR 177.9(d)(1) (1989). It is not to be applied retroactively to NYRL 841865 (19 CFR 177.9(d)(2) (1989)) and will not, therefore, affect the transaction for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, NYRL 841865 will not be valid precedent. We recognize that pending transactions may be adversely affected by this revocation, in that current contracts for importation arriving at a port subsequent to the release of HRL 085034 will be classified under the new ruling. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of the new ruling as may be dictated by the circumstances. -3- The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division 6 cc: Area Dir., N.Y. Seaport D. Rimmer library/peh 085034
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