The tariff classification of a woman’s vest from Korea.

NY I81005 May 29, 2002 CLA-2-61:RR:NC:TA:359 I81005 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Mr. Djibril Makalou Ann Taylor 1372 Broadway, Fifth Floor New York, NY 10018 RE: The tariff classification of a woman’s vest from Korea. Dear Mr. Makalou: In your letter dated April 29, 2002, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 53-82398 (missy)/46-82098 (petite), is a woman’s vest that consists of two layers bonded together. The outside layer is made of 100% polyester woven imitation-suede fabric. The inner layer is 70% acrylic, 30% polyester pile knit fabric. The vest features a 2x2 ribbed knit mock collar, sleeveless armholes, and a full front opening with a zipper closure. The tariff classification of this vest is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTS. The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (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: 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 Korea 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