The tariff classification of a woman’s reversible vest from Taiwan.

NY I82372 June 26, 2002 CLA-2-61:RR:NC:N3:360 I82372 CATEGORY: Classification TARIFF NO.: 6211.42.0070 Ms. Amanda Wilson Dillard’s, Inc. 1600 Cantrell Little Rock, AR 72201 RE: The tariff classification of a woman’s reversible vest from Taiwan. Dear Ms. Wilson: In your letter dated June 5, 2002, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style F21BW624 is a woman’s reversible vest. One side is constructed from 100% polyester knit fabric. The other side is made from 100% cotton woven fabric. The vest features a round neckline, oversized armholes, and a full front opening secured by five buttons. The neckline, armholes and front opening are finished with woven capping. The submitted vest is reversible and equally useable on either side depending upon the preference of the wearer. When determining the classification of reversible garments that are comprised of different materials on each side, Customs has determined that neither of the materials imparts the essential character of the garment, as each side is equally useable and functional. Therefore, in accordance with the General Rules of Interpretation, GRI 3(c), the garment shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the heading is 6211, HTS. The applicable subheading for style F21BW624 will be 6211.42.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: vests. The rate of duty will be 8.2 percent ad valorem. The vest falls within textile category designation 359. Based upon international textile trade agreements products of Taiwan are subject to quota restraints 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division