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

N010051 May 17, 2007 CLA-2-61:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2030 Ms. Antoinette McKnight American Shipping Company Inc. 140 Sylvan Avenue Englewod Cliffs, NJ 07632 RE: The tariff classification of a men’s knit vest from China. Dear Ms. McKnight: In your letter dated April 19, 2007, you requested a tariff classification ruling on behalf of Christian Casey LLC. As requested, your sample will be returned. Style MK72541 is a men’s vest constructed from 80% cotton, 20% polyester, French terry fabric that measures 24 stitches per 2 centimeters measured in the horizontal direction. Style MK72541 is sleeveless and features a self-fabric hood with a drawstring; oversized armholes; a full front opening with a zippered closure; rib knit inserts at the center front neckline and the side panels; pouch pockets below the waist with snap closures; and a rib knit bottom. There is a design on the left front panel created with studs. The applicable subheading for Style MK72541 will be 6110.20.2030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: vests, other than sweater vests: men’s or boys’. The rate of duty is 16.5% 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 MK72541 falls within textile category designation 359. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division