The tariff classification of a man's shirt and a woman's vest from India

NY 894723 April 28, 1994 CLA-2-62:S:N:N5:360 894723 CATEGORY: Classification TARIFF NO.: 6205.20.2046; 6211.49.0080 Mr. Eric Jones Eric Jones Customs Brokerage 5777 West Century Boulevard Los Angeles, CA 90045 RE: The tariff classification of a man's shirt and a woman's vest from India Dear Mr. Jones: In your letter dated February 15, 1994, you requested a tariff classification ruling on behalf of Boom Club Inc. Style VB-992 is a woman's vest. The two front panels of the vest are constructed from woven fabric that is 80 percent metallic yarn/20 percent silk. The back panel and the lining are constructed from 100 percent cotton woven sheeting. The vest features a V-neckline, oversized armholes and a full front opening secured by four buttons. Style VZ-701 is a man's shirt. The shirt is constructed from 100 percent woven cotton flannel and the lining is 100 percent woven cotton. The shirt features all-over quilting, a collar, long sleeves with button cuffs and a full front opening secured by six buttons. The shirt also features two chest pockets. As requested, your samples will be returned to you. The applicable subheading for the vest will be 6211.49.0080, 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 other textile materials...vests. The rate of duty will be 17 percent ad valorem. The applicable subheading for the shirt will be 6205.20.2046, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts: of cotton: other...other: with two or more colors in the warp and/or filling: napped. The rate of duty will be 21 percent ad valorem. The vest falls within textile category designation 859 and the shirt falls within textile category designation 340. Based upon international textile trade agreements, products of India are subject to a visa requirement and quota restraints. 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 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport