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NY 894121

February 9, 1994

CLA-2-61:S:N:N5: 359 894121


TARIFF NO.: 6110.30.3035

Mr. Dan Breidenstein
AB International Freight Services, Inc.
911 Western Ave., #555
Seattle, WA 98104

RE: The tariff classification of a woman's knit vest from Korea.

Dear Mr. Breidenstein:

In your letter dated January 18, 1994, on behalf of A. J. Brandon, Inc., you requested a tariff classification ruling.

Style 41304 is a woman's knit vest that consists of 65 percent polyester and 35 percent cotton fibers. The fabric of the garment has more than nine stitches per two centimeters measured in the horizontal direction. The vest is sleeveless and has oversized armholes. It also has a full-front opening with six snaps that act as a closure, a drawstring at the waist and a hood with a drawstring closure. The vest features two embroidered appliques at the chest.

Your sample is returned as requested.

The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters--- waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other, other, other, vests other than sweater vests. The rate of duty will be 34.2 percent ad valorem.

You also inquire as to the country of origin of the vest, if it were produced in more than one country. Along with the finished garment, you have submitted examples of the cut fabric panels with which the vest is constructed. According to your statement these panels are cut in Korea and then shipped to China, where they are assembled into the vest.

Following Section 12.130 of the Customs Regulations (19 CFR 12.130), the country of origin of textile products is that country where the article last underwent a substantial transformation. This occurs when the article is transformed into a new and different article of commerce by means of a substantial manufacturing or processing operation. Such requirements are not met by simple sewing or assembly operations. The cutting of fabric into garment panels however, does constitute a substantial transformation according to past Headquarters' decisions. See, for example, C.S.D. 90-19, November 28, 1989, HQ 732502. There- fore, the country of origin for the vest which you have submitted is, under the circumstances which you have described, Korea.

The vest falls within textile category designation 659. Based upon international textile trade agreements, products of Korea are subject to quota restraints and visa requirements.

The designated textile and apparel category 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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