The tariff classification of a woman’s knit vest from China.

NY M81206 April 4, 2006 CLA-2-61:RR:NC:N3:359 M81206 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Mr. Barry Malloy Colorado Trading & Clothing Company 1390 Lawrence Street, Suite 400 Denver, CO 80204 RE: The tariff classification of a woman’s knit vest from China. Dear Mr. Malloy: In your letter dated March 13, 2006, you requested a classification ruling. The submitted sample, Style CC4775, is a woman’s knit quilted insulated vest. You have stated that the outer shell of the garment is constructed from 100% polyester knit fabric, the insulation is construction from a non-woven taffeta of 100% polyester, and the lining is constructed from 100% polyester woven fabric. The garment features a stand-up collar, a full front opening with a zipper closure, oversize armholes, pouch pockets at the waist, and a tubular bottom. The applicable subheading for the vest, Style CC4775, will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Vests, other than sweater vests: Women’s or girls’. The duty rate will be 32% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The vest, Style CC4775, 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division