The tariff classification of a boys' knit vest from Macau.

NY H86224 December 26, 2001 CLA-2-61:RR:NC:TA:N3:356 H86224 CATEGORY: Classification TARIFF NO.: 6110.20.2030 Mr. Charles Santarelli Mersant International Ltd. 158-12 Rockaway Boulevard Jamaica, NY 11434-4840 RE: The tariff classification of a boys' knit vest from Macau. Dear Mr. Santarelli: In your letter dated December 4, 2001, you requested a tariff classification ruling on behalf of Parigi Group, Inc. As requested, the sample will be returned. Style Y2/4/81402 is a boys’ vest constructed from 85 percent cotton, 15 percent polyester finely knit French terry fabric. The garment is sleeveless and features a full front opening with a zipper closure; a stand-up rib knit collar; rib knit trim on the armholes; two pockets below the waist with hook and loop fasteners; a woven fabric overlay on the rear yoke: and a rib knit bottom. The applicable heading for Style Y2/4/81402 will be 6110.20.2030, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: vests, other than sweater vests: men’s or boys’. The rate of duty is 17.8 per cent ad valorem. As of January 1, 2002, the duty rate will be 17.3 percent ad valorem. Style Y2/4/81402 falls within textile category designation 359. Based upon international textile trade agreements, products of Macau are subject to a visa requirement and quota restraints. 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 this ruling letter or the control number indicated above should be attached to the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division