The tariff classification of a woman’s vest from China

NY L86782 August 19, 2005 CLA-2-61:RR:NC:TA:359 L86782 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a woman’s vest from China Dear Ms. De Silva: In your letter dated July 29, 2005, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, item number 296788 is a woman’s sleeveless vest that is constructed from 80% knit fabric (95% polyester, 5% spandex) and 20% woven fabric (100% polyester). The vest features a mock collar, oversized armholes, below the front yoke there is a woven center panel that extends to the bottom, a full front opening, a zipper closure, and a left side seam pocket at the waist. Below the back yoke there is a center woven panel that extends to the bottom with an inset pocket that has a Velcro closure. The garment also features a drawstring bottom. The essential character of the vest is given by the knit 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, HTS, which provides for sweaters…and similar articles, 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