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NY C89175

June 19, 1998

CLA-2-61:RR:NC:3:353 C89175


TARIFF NO.: 6113.00.9084

Mr. Jeffery E. Berman

Chesta Co., Inc.

6430 East Main St.

Columbus, Ohio 43068

RE: The tariff classification of a water skiing vest (Men's Neo "Moto" Ski Vest) from Taiwan and/or China.

Dear Mr. Berman:

In your letter dated June 11, 1998 you requested a classification ruling.

The submitted sample is a left panel of a water skiing vest. The item consists of knit polyester fabric with an inner layer of laminated material and EVA foam. You state that the components of the water skiing vests will be shipped together on the same shipment and then assembled in the United States. The garment will be imported in three parts, left side, right side and back. There will be three construction variations, A) Knitted polyester fabric, front and back. Inside would be EVA foam. B) Back portion of garment would be knitted polyester fabric, front lycra (commonly referred to as spandex). Inside would be EVA foam. C) Front and back made of knitted nylon fabric. Inside would be EVA foam.

The item is used by the water skier as a buoyancy device supplying water surface flotation. It is not considered necessary equipment for the conduct of water sports.

The applicable subheading for the water skiing vest will be 6113.00.9084, Harmonized Tariff Schedule of the United States (HTS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Men's or boys'." The duty rate will be 7.4 percent ad valorem.

The water skiing vest falls within textile category designation 659. Based upon international textile trade agreements products of Taiwan and China are subject to quota 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 Kenneth Reidlinger at 212-466-5881.


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