B83732 B8 Ruling Active

The tariff classification of a woman's vest from China and/or Hong Kong

Issued April 22, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.42.0070

Headings: 6211

Product description

The submitted sample, style 103, is a vest consisting of two types of fabric construction. The back panel is made from 65 percent polyester and 35 percent cotton circular knit fabric and the front panels are constructed from 100 percent cotton openwork fabric. The garment extends from the shoulders to the hip area and features oversized armholes, a v-neckline and a full front opening secured by three buttons and loop closures. The arm openings, neck and front opening are trimmed with the knit fabric and the bottom of the back panel is trimmed with the openwork fabric. The essential character of the garment is imparted by the openwork fabric.

CBP rationale

The applicable subheading for style 103 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.

Full text

NY B83732 April 22, 1997 CLA-2-62:RR:NC:TA:360 B83732 CATEGORY: Classification TARIFF NO.: 6211.42.0070 Mr. Philip Kwok Baltrans USA Inc. 700 Rockaway Turnpike Lawrence, NY 11559 RE: The tariff classification of a woman's vest from China and/or Hong Kong Dear Mr. Kwok: In your letter dated March 20, 1997, you requested a classification ruling on behalf of Parasol Ltd. dba Judy Hornby. The sample submitted with your request will be returned to you under separate cover. The submitted sample, style 103, is a vest consisting of two types of fabric construction. The back panel is made from 65 percent polyester and 35 percent cotton circular knit fabric and the front panels are constructed from 100 percent cotton openwork fabric. The garment extends from the shoulders to the hip area and features oversized armholes, a v-neckline and a full front opening secured by three buttons and loop closures. The arm openings, neck and front opening are trimmed with the knit fabric and the bottom of the back panel is trimmed with the openwork fabric. The essential character of the garment is imparted by the openwork fabric. The applicable subheading for style 103 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 8.4 percent ad valorem. Style 103 falls within textile category designation 359. Based upon international textile trade agreements products of China and Hong Kong 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 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 (212) 466-5866. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division

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