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NY 896279

April 6, 1994

CLA-2-62:S:N:N5:360 896279


TARIFF NO.: 6211.43.0076

Mr. Herbert J. Lynch
Sullivan & Lynch, P.C.
156 State Street
Boston, MA 02109

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

Dear Mr. Lynch:

In your letter dated March 24, 1994, you requested a tariff classification ruling on behalf of Susan Bristol, Inc.

The submitted sample, style 17942, is a patchwork vest. The back of the vest is constructed from woven fabric that is 100 percent cotton corduroy. The patches on the front of the vest are constructed from different fabrics:

Itochu floral - 100% rayon
Itochu plaid - 100% rayon
Demarco panne - 57%rayon/43%polyester
Demarco stripe - 57% rayon/43% polyester
Denmoss tapestry - 60% cotton/40% polyester

The vest features a V-neckline, a full front opening secured by three buttons, oversized armholes and a lining of 100 percent woven acetate. As requested, your sample will be returned to you.

Neither the cotton nor the man-made fiber components of the garment provide the essential character. The General Rules of Interpretation (GRI) provide the principles used in classifying merchandise. GRI 3(c) directs that when an essential character determination cannot be made the item will be classified under the heading which occurs last in numerical order among those which equally merit consideration. Accordingly, the garment will be classified under the subheading for man-made fibers.

The applicable subheading for the vest will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women's or girls': of man-made fibers...vests: other. The rate of duty will be 17 percent ad valorem.

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 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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