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NY C86409

April 21, 1998

CLA-2-62:RR:NC:TA:360 C86409


TARIFF NO.: 6211.43.0076

Ms. Rebecca Cheung
Ann Taylor Global Sourcing, Inc.
142 West 57th Street
New York, NY 10019

RE: The tariff classification of women's vests from Taiwan

Dear Ms. Cheung:

In your letter dated April 7, 1998, you requested a classification ruling. The samples submitted with your request will be returned to you under separate cover.

Styles X2118 and X2121 are sleeveless upper body garments, constructed from a ground fabric that is 100 percent silk and a pile surface of 100 percent rayon. You state that the overall fiber content, by weight, is 82 percent silk and 18 percent rayon woven fabric. Section XI subheading note 2(B) states that:

In the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;

Accordingly, the classification of these garments will be based on the pile surface, that is, the rayon portion of the fiber content.

Both vests have oversized armholes, extend from the shoulders to the vicinity of the hips and are lined. Style X2118 features a deep V-neckline, a full front opening secured by five plastic buttons and pockets below the waist. Style X2121 features a deep U-neckline and a full front opening secured by five self-fabric covered buttons.

The applicable subheading for styles X2118 and X2121 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 duty rate will be 16.6 percent ad valorem.

Styles X2118 and X2121 fall within textile category designation 659. Based upon international textile trade agreements products of Taiwan are subject to a visa requirement and quota restraints.

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.


Robert B. Swierupski

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