The tariff classification of a woman’s vest from China and Korea

NY L85176 June 1, 2005 CLA-2-61:RR:NC:TA:359 L85176 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Jennifer Caldwell Tiara International Inc. 1410 Broadway, 8th FL New York, NY 10018 RE: The tariff classification of a woman’s vest from China and Korea Dear Ms. Caldwell: In your letter dated May 25, 2005, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number 3312B/Q, is a woman’s sleeveless vest that is constructed from 80% acrylic, 20% polyester, knit pile fabric with a man-made fiber lining (the front panels and the collar), and 55% ramie, 45% cotton, 3x3 rib knit fabric (the back panel and the bottom waistband). The outer surface of the front panels measures more than 9 stitches per 2 centimeters in the horizontal direction. The vest features a mock collar, oversized armholes, a full front opening with a zipper closure, and a 4 inch wide ribbed front waistband. The essential character of the vest is given by the knit pile fabric. Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation, Rule 3, noted. 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: vests, other than sweater vests: women’s. The rate of duty will be 32% ad valorem. The vest falls within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division