The tariff classification of a woman’s vest from China

NY M85393 August 11, 2006 CLA-2-61:RR:NC:TA:359 M85393 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Susan Morelli Converse, Inc. One High Street North Andover, MA 01845 RE: The tariff classification of a woman’s vest from China Dear Ms. Morelli: In your letter dated August 1, 2006, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number 1W239001, is a woman’s sleeveless vest that is constructed from 100% rayon knit horizontal fabric connected with vertical tape strands throughout the garment. The vest features beaded shoulder straps, a U-front and back, and oversized armholes. Decorative plastic beads adorn the vertical tape strands. You suggest the garment be classified in subheading 6109, Tariff Schedule of the United States (HTSUS). However, the garment is not a tank top or similar to a tank top and is intended to be worn over another non-underwear garment to provide coverage. The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vests, knitted: of man made fibers: other: vests, other than sweater vests: women’s. 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 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