The tariff classification of a woman's knitted man-madefiber suit-type jacket and vest from Taiwan

PD C85397 April 3, 1998 CLA-2-61:CO:CH DGD IO5 C85397 CATEGORY: Classification TARIFF NO.: 6104.39.1000, 6110.30.3035 Ms. Cher Lang CO & EDDY A Division of Summit Ridge Corp. 215 W. 40th Street 10th floor New York, NY 10018 RE: The tariff classification of a woman's knitted man-made fiber suit-type jacket and vest from Taiwan Dear Ms. Lang: In your undated letter, which was received by U.S. Customs on March 12, 1998, you requested a tariff classification ruling for two garments. The submitted sample, Style 42-1110, is a woman's vest constructed of 68% nylon, 30% polyester, 2% spandex finely knitted fabric. The garment has a fold down collar, a full zipper front closure, oversized armholes, two adjustable tabs at the waist, and a hemmed bottom. The second item, Style 43-1075, is a woman's suit-type jacket which is manufactured of 65% rayon, 30% nylon, 5% spandex finely knitted fabric. The jacket is tailored with a tapered fit and features a fold down collar, long hemmed sleeves, shoulder pads, a full five button closure, two patch pockets with button flap at the chest and two below the waist, four panels, and a hemmed bottom. The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats(vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: vests, other than sweater vests: women's or girls'. The rate of duty will be 33.3%. The applicable subheading for the jacket will be 6104.39.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suit-type jackets and blazers: of other textile materials: of artificial fibers. The duty rate will be 27.6%. Style 42-1110 and 43-1075 fall within textile category designation 659 and 635 respectively. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa. 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. Sincerely, Kevin Weeks Port Director Chicago, Illinois