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NY A82513

May 13, 1996

CLA-2-62:RR:NC:WA:360 A82513


TARIFF NO.: 6211.42.0070

Ms. Deborah Russell
California Fashions Industries, Inc.
3434 South Grand Avenue
Los Angeles, CA 90007-4326

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

Dear Ms. Russell:

In your letter dated April 11, 1996, you requested a classification ruling. The sample submitted with your request is being retained in this office.

Style 232805N is a women's sleeveless 100 percent cotton denim woven upper body garment. The garment extends below the waist; has large armhole openings; and is intended to be worn over other outer wearing apparel. The vest has a V-neck, a full front opening secured by four buttons and two breast pockets with flap and button closures. The vest has a patchwork-look with pieces of 100 percent rayon woven fabric overlaid on the cotton fabric. The rayon fabric "patches" are sewn to the front and rear yokes, a portion extending from the front breast pockets tapering at the waist and the center back panel.

The woven rayon overlays are not integral parts of the submitted vest. They are decorative additions which, while enhancing the appearance of the garment, do not change the identity or commercial designation of the underlying cotton denim vest. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the tariff at the international level. The General EN to Chapter 62, HTSUSA, states that the classification of goods in this Chapter is not affected by the presence of parts or accessories of, for example, woven fabrics, furskin, feathers, leather, plastics or metals.

Like the exemplars mentioned in the EN, the overlays located on the subject garment are also considered an accessory to a garment as opposed to an integral component of a garment. In accordance with the EN, the submitted sample is classifiable pursuant to GRI 1 without any consideration given to the rayon overlay. The garment, therefore, is classifiable based on the cotton denim fabric which forms the garment.

The applicable subheading for style 232805N will be 6211.42.0070, 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 cotton: Vests. The duty rate will be 8.5 percent ad valorem.

Style 232805N falls within textile category designation 359. Based upon international textile trade agreements products of Hong Kong are subject to quota restraints and a visa requirement.

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. 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling 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 the ruling, contact National Import Specialist Patricia Schiazzano at (212) 466-5866.


Roger J. Silvestri

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