The tariff classification of boys’ polyester knit vests from Macau

PD F87464 June 26, 2000 CLA-2-61: G03 F87464 CATEGORY: Classification TARIFF NO.: 6110.30.3030; 6111.30.4000 John Imbrogulio Nordstrom, Inc. Customs Compliance Department 1617 Sixth Ave., Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of boys’ polyester knit vests from Macau Dear Mr. Imbrogulio: In your letter dated June 8, 2000, you requested a tariff classification ruling. You have submitted a sample of a vest made from a fine knit fabric that you state is 100% polyester. The fabric is fleeced on both sides. This vest has a full front opening secured by a metal zipper, a stand up collar, hemmed armholes and bottom. You have indicated that this style will be imported as four different style numbers in four different size ranges. It will be Style I695 in sizes 9-24 months; Style T695 in sizes 2T – 4T; Style LB695 in sizes 4 –7; Style BB695 in sizes 8-20. The applicable subheading for Style I695, provided that, in accordance with Chapter 61 Note 6 (a) the 24 month size is designed for young children of a body height not exceeding 86 centimeters will be 6111.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets. The rate of duty will be 31.8 percent ad valorem. The applicable subheading for Styles T695, LB695 and BB695 will be 6110.30.3030, 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: Men’s or boys’. The rate of duty will be 32.9 percent ad valorem. Style I695 falls within textile category designation 239 and the other styles within category 659. Based upon international textile trade agreements, products of Macau in category 659 are subject to 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. In accordance with your request, your sample will be returned to you under separate cover. 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. Sincerely, Alice M Rigdon Port Director San Francisco