The tariff classification of women’s vests from Hong Kong

NY K88293 August 24, 2004 CLA-2-62:RR:NC:N3:360 K88293 CATEGORY: Classification TARIFF NO.: 6211.42.0070 Herbert J. Lynch Sullivan & Lynch, P.C. Inner Tech Park 56 Roland Street - Suite 303 Boston, MA 02199-1223 RE: The tariff classification of women’s vests from Hong Kong Dear Mr. Lynch: This letter replaces the ruling letter we sent to you under file number K86588. In your letter dated August 3, 2004, you informed us of an error in the construction and fiber content provided for style 1452944. The sample submitted with this letter is being returned as requested. A corrected letter follows In your letter dated May 28, 2004, on behalf of Susan Bristol Inc., you requested a classification ruling. Style 1452944 is a women’s reversible vest made from two different fabrics. One side of the vest is made from 60% cotton and 40% nylon solid colored woven fabric. The other side is made from 100% polyester animal print knitted fabric. The vest features oversized arm openings and a full frontal opening secured by a zipper that allows for reversing the garment if the wearer chooses. The chief weight cotton side features slant pockets at the waist while the printed fabric side has no pockets. The submitted garment has labels stitched to the printed fabric side. 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 neither the knit fabric nor the woven fabric imparts the essential character. Based on the composition of the garment, the competing headings are 6110 and 6211. As heading 6211 appears last in numerical order that is the heading under which style 1452944 is classifiable. The applicable subheading for style 1452944 will be 6211.42.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’ of cotton, vests. The duty rate will be 8.1 percent ad valorem. Style 1452944 falls within textile category designation 359. Based upon international textile trade agreements products of Hong Kong 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 Textile Status Report for Absolute Quotas, which is available at our 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division