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NY A88673

October 30, 1996

CLA-2-62:RR:NC:WA:357 A88673


TARIFF NO.: 6201.92.2031; 6211.32.0070

Mr. John Imbrogulio
Expeditors International of Washington, Inc. 21318 64th Avenue South
Kent, WA 98032

RE: The tariff classification of a man's jacket and vest set from Macau

Dear Mr. Imbrogulio:

In your letter received in this office on October 18, 1996, on behalf of Bensussen Deutsch & Associates, Inc., you requested a classification ruling.

The sample submitted, style number WV1001, is a man's jacket and vest set. The jacket and vest set consists of an inner waist-length vest and an outer hip-length jacket which can be zippered together along the front edges and buttoned together at the nape of the neck so as to be worn as one garment. Although the jacket and vest are worn together, each garment can also be worn separately and will be classified as a separate garment.

The jacket is constructed of a woven 100% cotton denim fabric. The jacket features a full front opening which is secured by six left over right button closures. The garment has two chest pockets with buttoned flaps, two front slash pockets at the waist, long sleeves with buttoned sleeve cuffs and two self-fabric adjustable tabs with button closures on the waistband. On the inner portion of the jacket there is a zipper on each side of the front opening and three button loops at the nape of the neck. The zippers and the button loops are used for attachment of the vest.

The vest is constructed of a woven plaid 100% cotton fabric and has a non-woven polyester fill. The vest is sleeveless and has a full front opening secured by a zipper closure. There are three buttons at the nape of the neck which are used for attachment to the jacket.

The sample is being returned to you as you have requested.

The applicable subheading for the jacket will be 6201.92.2031, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's anoraks, windbreakers and similar articles of cotton, blue denim. The duty rate will be 9.9 percent ad valorem.

This merchandise may be subject to an ITC Exclusion Order dealing with denim garments produced by certain acid wash methods. For further information on admissibility you should contact your local Customs office. This ruling applies to the classification of the merchandise and not to its admissibility under the terms of the exclusion order.

The applicable subheading for the vest will be 6211.32.0070, Harmonized Tariff Schedule of the United States (HAS), which provides for other garments, men's or boys': of cotton, vests. The duty rate will be 8.5 percent ad valorem.

The jacket falls within textile category designation 334. The vest falls within textile category designation 359. Based upon international textile trade agreements products of Macau are presently subject to quota restraints and 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. 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 W. Raftery at 212-466-5851.


Roger J. Silvestri

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