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NY 885234

May 4, 1993

CLA-2-61:S:N:N5:353 885234


TARIFF NO.: 6113.00.0012

Ms. Mia D. Terlizzi
Pier Air International
153-04 Rockaway Boulevard
Jamaica, New York 11434

RE: The tariff classification of a womens's vest from Hong Kong.

Dear Ms. Terlizzi:

In your letter dated April 14, 1993 you requested a tariff classification ruling on behalf of your client Adrienne Vittadini, 1441 Broadway, New York, N.Y. 10018.

A sample of the product to be imported was submitted with your request. It is a ladies' vest constructed of a front consisting of PVC coated knit fabric and a knit back made of 65% polyester, 35% nylon and 10% spandex. It features a full front opening that is secured by five buttons, two front pockets and a rear self tie to adjust the fit of the garment.

It is the opinion of this office that the essential character of this garment is imparted by the front which consists of PVC coated knit fabric.
The applicable subheading for the vest will be 6113.00.0012, Harmonized Tariff Schedule of the United States (HTS), which provides for garments having an outer surface impregnated, coated, covered, or laminated with rubber or plastic material which completely obscures the underlying fabric: Other. The rate of duty will be 7.6 per cent.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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