The tariff classification of a woman's vest from Taiwan

NY E89091 November 9, 1999 CLA-2-62:RR:NC:WA:357 E89091 CATEGORY: Classification TARIFF NO.: 6211.43.0076 Ms. Melba R. Dairo Federated Merchandising Group 1440 Broadway New York, N.Y. 10018 RE: The tariff classification of a woman's vest from Taiwan Dear Ms. Dairo: In your letter dated October 22, 1999, you requested a classification ruling. The sample submitted, style number 4J601, is a woman's hip-length vest constructed of a shell composed of a woven 100% polyester fabric. The vest is fully lined with a knit mesh fabric. The vest is sleeveless and has oversized armholes that you indicate measure 23-inches in circumference. The vest has an integral hood with a drawcord tightening, a full front opening secured by a zipper closure, two front slash pockets at the waist and a drawcord tightening through the bottom hem. The sample is being returned to you as you have requested. The applicable subheading for the vest will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for other garment's, women's or girls': of man-made fibers, vests: other. The duty rate will be 16.5 percent ad valorem. The vest falls within textile category designation 659. Based upon international textile trade agreements products of Taiwan are presently subject to quota restraints and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 W. Raftery at 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division