The tariff classification of a work vest from China.

NY M82111 May 5, 2006 CLA-2-61:RR:N:3:363 M82111 CATEGORY: Classification TARIFF NO.: 6110.30.3030 Ms. Denise M. Horn Source International, Inc. 2201 River Road Louisville, KY 40206 RE: The tariff classification of a work vest from China. Dear Ms. Horn: In your letter dated April 5, 2006, on behalf of Pro Status, you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample is a Work Vest constructed of knit 100% polyester fabric. The vest features cotton trim, deep V-neckline, oversize arm holes, left over right hook and loop closure, attached plastic name tag holder and two pockets at the waist. The applicable subheading for the Work Vest will be 6110.30.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: vests, other than sweater vests: men’s or boys’. The duty rate will be 32 percent 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 Work 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division