The tariff classification of a woman’s vest from China

NY M86713 September 27, 2006 CLA-2-61:RR:NC:N3:359 M86713 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Irina Parker Avon Products Incorporated Customs Compliance Manager 1251 Avenue of the Americas New York, NY 10120-1196 RE: The tariff classification of a woman’s vest from China Dear Ms. Parker: In your letter dated August 25, 2006, you requested a classification ruling. The submitted sample, style PP 354119, is a woman’s vest constructed from 100 percent polyester knit fleece fabric. The vest features oversized armholes, a funnel-like neck, two pockets at the waist and a full front zippered opening. The garment also has contrasting colored capping around the collar, arm openings, pockets and front opening. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullover, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: vests, other than sweater vests: women’s or girls’. 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/. Style PP 354119 falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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