The tariff classification of woman’s vest from Madagascar

NY K84720 April 22, 2004 CLA-2-61:RR:NC:TA:359 K84720 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Mr. Condy Ho MB Sport, LLC 31 Grove Street New Canaan, CT 06840 RE: The tariff classification of woman’s vest from Madagascar Dear Mr. Ho: In your letter dated March 29, 2004, on behalf of Gander Mountain, you requested a tariff classification ruling. The submitted sample, style GM-F420WFL2, is a woman’s sleeveless vest that is made from 100% polyester, polar fleece knit fabric. The garment features a mock collar, oversized armholes with spandex capping, a full front opening with a zipper closure, 2 front slant pockets with zipper closures at the waist, and a drawstring bottom. A fabric label is sewn in the left side seam at the bottom. The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for vests, knitted: of man made fibers: other: other: vests, other than sweater vests: women’s. The rate of duty will be 32% ad valorem. The vest falls within textile category designation 659. Based upon international textile trade agreements products of Madagascar 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.cbp.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