The tariff classification of a woman's vest from Taiwan

NY 818087 January 17, 1996 CLA-2-62:RR:NC:WA:360 818087 CATEGORY: Classification TARIFF NO.: 6211.42.0070 Mr. William A. Vollmerhausen Preclassification Leader Kmart Corporation International Headquarters 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a woman's vest from Taiwan Dear Mr. Vollmerhausen: In your letter dated December 22, 1995,you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style LC207 is a vest with front panels constructed from 100 percent cotton woven fabric and a back panel constructed from 100 percent nylon satin woven fabric. The lining of the front panels is 100 percent polyester taffeta. The vest features oversized armholes, a deep v-neckline and a full front opening secured by four buttons. The front panels come to a point and there is a tie belt in the back of the same fabric as the front panels. The essential character of the garment is imparted by the front panels. The applicable subheading for the vest will be 6211.42.0070, Harmonized Tariff Schedule of the United States (HTS), 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 8.5 percent ad valorem. The vest falls within textile category designation 359. Based upon international textile trade agreements products of Taiwan are subject to a visa requirement and quota restraints. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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. This ruling is being issued under the provisions of Section 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 (212) 466-5866. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division