The tariff classification of a woman’s reversible vest from China and a woman’s cardigan from Hong Kong

NY M81411 April 12, 2006 CLA-2-61:RR:NC:TA:359 M81411 CATEGORY: Classification TARIFF NO.: 6110.30.3035; 6110.20.2079 Mr. Anthony LoPresti S.J. Stile Associates LTD 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a woman’s reversible vest from China and a woman’s cardigan from Hong Kong Dear Mr. LoPresti: In your letter dated March 21, 2006, on behalf of KBL Group Int’l LTD, you requested a tariff classification ruling. The submitted sample, style number S3004843R2 , is a woman’s reversible sleeveless vest that is constructed from 100% acrylic jersey knit fabric on one side. The outer surface of the fabric measures fewer than 9 stitches per 2 centimeters in the horizontal direction. The reverse side is constructed from 100% acrylic faux fur knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the horizontal direction. Each side of the vest features, a mock collar, oversized armholes, a full front opening with a zipper closure and a straight bottom. The essential character is given by the faux fur jersey knit fabric side of the garment, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3(c), noted. The submitted sample, style F6-18W-SW28-R1, is a woman’s cardigan that is constructed from 55% cotton, 45% acrylic, fleeces knit fabric (the entire front ) with a knit lining, and plain jersey knit fabric (the sleeves, the back panel). The outer surface of the fleece knit fabric exceeds 18 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a ribbed mock collar, long sleeves with ribbed cuffs, a full front opening with a zipper closure, woven faux suede elbow patches, and a woven faux suede flat pocket with a Velcro closure sewn on the left sleeve. This garment is not knit to shape and does not meet the requirements of Statistical Note 6, Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS). The essential character of the cardigan is given by the entire front, HTSUS, General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides sweaters…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 applicable subheading for the cardigan will be 6110.20.2079, HTSUS, which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s. The duty rate will be 16.5% ad valorem. The vest falls within textile category designation 659. The cardigan falls in category 339. Based upon international textile trade agreements products of China and 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 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division