The tariff classification of a woman’s vest from Taiwan

NY F84730 April 18, 2000 CLA-2-62:RR:NC:TA: 360 F84730 CATEGORY: Classification TARIFF NO.: 6211.43.0076 Ms. Aliza Librach Delia’s 435 Hudson Street New York, NY 10014 RE: The tariff classification of a woman’s vest from Taiwan Dear Ms. Librach: In your letter dated March 22, 2000, you requested a classification ruling. The submitted sample, style 10045, is a woman’s vest constructed from 100 percent polyester moleskin woven fabric. The vest is lined and features oversized armholes and an unsecured full front opening. The vest has sherpa trim around the arm openings, neckline, bottom and front opening and polyester padding between the lining and the shell. You have indicated that the vest is not intended for wear as an outerwear garment. The applicable subheading for style 10045 will be 6211.43.0076, 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 man-made fibers: vests. The duty rate will be 16.4 percent ad valorem. Style 10045 falls within textile category designation 659. Based upon international textile trade agreements products of Taiwan are subject to quota restraints and a visa requirement. 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 Patricia Schiazzano at 212-637-7080. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division