The tariff classification of a woman’s vest from Canada

NY J89317 October 1, 2003 CLA-2-61:RR:NC:TA:359 J89317 CATEGORY: Classification TARIFF NO.: 6110.20.2035 Ms. Susan Shibish Weekenders International 75 Frontenac Drive Markham, ON, Canada L3R 6H2 RE: The tariff classification of a woman’s vest from Canada Dear Ms. Shibish: This letter replaces New York Ruling Letter (NYRL) NY J87183 that was issued to you on September 5, 2003. An error was made in the tariff classification number given to you at that time (6110.20.0035). The correct tariff classification number is 6110.20.2035. In your letter dated August 14, 2003, you requested a tariff classification ruling. The submitted sample, style 549/749, is a woman’s sleeveless vest that is constructed from 75% cotton, 20% polyester, 5% spandex, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The vest features a hood, oversized armholes, a full front opening with a zipper closure, kangaroo pockets in the front at the waist, and a hemmed bottom. A designer label is sewn on the side of the left pocket. Your sample is being returned. The applicable subheading for the vest will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…vests, knitted: of cotton: other: other: vests, other than sweater vests: women’s. The general rate of duty is 16.9% ad valorem. The vest falls within textile category designation 359. Based upon international textile trade agreements products of Canada are neither subject to quota nor 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