The tariff classification of a woman’s vest and T-shirt from China

NY J83915 May 5, 2003 CLA-2-61:RR:NC:TA: 359 J83915 CATEGORY: Classification TARIFF NO.: 6110.90.9066; 6109.10.0040 Ms. Angela Affee GPS Logistics 150-16 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of a woman’s vest and T-shirt from China Dear Ms. Affee: In your letter dated April 23, 2003, on behalf of It’s Our Time, Ridgewood, NY, you requested a tariff classification ruling. The submitted sample, style number 090, is a woman’s 2-piece garment that is comprised of a 100% cotton, finely knit T-shirt and a 55% ramie, 45% cotton, multi-ribbed knit vest. This style simulates a vest worn over a T-shirt. The garments are not permanently attached but are tacked in the shoulder area. The vest features a V-neckline, oversized armholes, and a straight bottom. The T-shirt features a crew neckline, short hemmed sleeves and a hemmed bottom. The T-shirt weighs less than 200 grams per square meter. Your sample is being returned as requested. The applicable subheading for the vest will be 6110.90.9066, Harmonized Tariff Schedule of the United States (HTS), which provides for vests, knitted: of other textile materials: other…other: vests, other than sweater vests: other: women’s. The duty rate will be 6% ad valorem. The subheading for the T-shirt will be 6109.10.0040, which provides for women’s T-shirts, knitted: of cotton: women’s or girls’: other: T-shirts: women’s. The duty rate will be 17% ad valorem. The vest falls within textile category designation 859. The T-shirt falls in category 339. Based upon international textile trade agreements category 339 from China is subject to quota and the requirement of a visa. Category 859 from China is neither subject to quota nor visa requirements. 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