The tariff classification of a woman’s vest from Korea and China

NY I82047 June 17, 2002 CLA-2-61:RR:NC:TA: 359 I82047 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Virginia Sun Import Manager The J. Jill Group 4 Batterymarch Park Quincy, MA 02169 RE: The tariff classification of a woman’s vest from Korea and China Dear Ms. Sun: In your letter dated May 24, 2002, on behalf of QT Services Group, Inc., you requested a tariff classification ruling. The submitted sample, style number 24-4087, is a woman’s sleeveless vest that is constructed from 100% polyester, “suede-like” knit fabric (front panels) and 100% cotton, 2x2 rib knit fabric (the collar, the back panel). The “suede-like” fabric is bonded to a 100% polyester jersey knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The vest features a mock collar, oversized armholes, a full front opening with 7 button closures and a straight back and front. The tariff classification of this vest is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTS. The essential character is imparted by the front panels, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3(b), noted. 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 women’s sweaters…(vests)…knitted: of manmade fibers: other…other: 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 and China 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