The tariff classification of a woman’s knit vest from Taiwan

NY H89032 March 15, 2002 CLA-2-61:RR:NC:TA:359 H89032 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Mr. Herbert J. Lynch Sullivan & Lynch 156 State Street Boston, Massachusetts 02109-2508 RE: The tariff classification of a woman’s knit vest from Taiwan Dear Mr. Lynch: In your letter dated March 6, 2002, on behalf of Susan Bristol, Inc. you requested a tariff classification ruling. You submitted style 1242475, a woman’s knit vest that is made from 100% polyester, fleeced knit fabric. The vest features a half moon neckline, oversized armholes, a full front opening with 4 button closures, and 2 side seam pockets at the waist. The neckline, armholes, placket, and the bottom are finished with knit stitching. Your sample is being returned as requested. The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…(vests) and similar articles, knitted: of man made fibers: other…other: vests, other than sweater vests: women’s. The duty rate will be 32.4% ad valorem. The vest falls within textile category designation 659. 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 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division