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NY 885243

May 6, 1993

CLA-2-76:S:N:N3:115 885243


TARIFF NO.: 7616.90.0080

Mr. Michael Veny
Abe M. Knipper, Inc.
Customs Broker
80 Sheridan Boulevard
Inwood, New York 11696

RE: The tariff classification of a ladies vest from Hong Kong.

Dear Mr. Veny:

In your letter dated April 22, 1993, you requested a tariff classification ruling, on behalf of your client, Kenar Enterprises, East Totowa, NJ. Your submitted sample will be returned to you as requested.
The subject article, style number 80657, is a ladies vest. This sleeveless garment has a surface area of 45% aluminum and 55% acetate. The two front panels are aluminum mesh, while the remainder of the garment is a gray acetate material. In addition, an adjustable belt with a pull through steel buckle is sewn onto the back of the garment. The aluminum comprises approximately 85% of the garment's weight.

Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the stylish front panel aluminum mesh imparts the essential character.

The applicable subheading for the ladies vest will be 7616.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum: other. The duty rate will be 5.7% ad valorem.

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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