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NY 893052

DECEMBER 23, 1993

CLA-2-62:S:N:N5:357 893052


TARIFF NO.: 6211.32.0070

Mr. Thomas Caldecott Chubb III
Oxford Industries, Inc.
222 Piedmont Ave., N.E.
Atlanta, GA 30308

RE: The tariff classification of a reversible vest from Hong Kong or other countries; left over right closure.

Dear Mr. Chubb:

In your letter dated December 11, 1993, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style 1860, has one side constructed of a knit solid color cotton fabric quilted to a light-weight batting, and the other side constructed of a woven plaid flannel cotton fabric. The garment has a V-shaped neckline, a three-button front closure on each side, side vents and a rib knit edging covering all exposed seams. When the knit side is worn out the garment closes right over left; when the woven side is worn out the garment closes left over right.

Under the General Rules of Interpretation a reversible garment such as this must be classified based on the portion or the side which imparts the essential character. In the event that neither side imparts the essential character classification is based on the heading, among those which equally merit consideration, that occurs last in the tariff. The competing provisions are in Chapter 61, HTS, as a knit, and in Chapter 62, HTS, as a woven. In this case the garment is classifiable as a woven vest. In accordance with Chapter 62 Legal Note 8 of the Harmonized Tariff Schedules, when a garment has a left over right closure it is to be classified as men's unless its cut clearly identifies it as not for men. There is nothing in the cut of this garment that would clearly indicate that is designed for women's wear. Consequently, the item is classifiable as men's.

The applicable subheading for the vest will be 6211.32.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's or boys' vests of cotton. The duty rate will be 8.6 percent ad valorem.

This vest falls within textile category designation 359. Based upon international textile trade agreements products of Hong Kong are subject to the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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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