United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY D88171 - NY D88229 > NY D88207

Previous Ruling Next Ruling

March 10, 1999

CLA-2-61:RR:NC:TA:N3:356 D88207


TARIFF NO.: 6110.30.3030

Ms. Sandi Hokenson
Pacific Trail
1700 Westlake Avenue N., Suite 200
Seattle, WA 98109

RE: The tariff classification of a men's knit vest and cylindrical stuff sack from China and Taiwan.

Dear Ms. Hokenson:

In your letter dated February 16, 1999, you requested a tariff classifi?cation ruling. As requested, your sample will be returned.

Style 019412 consists of a men’s knit vest and woven fabric stuff sack. The vest is constructed from 100 percent polyester, finely knit fabric which is napped on the inside and outside surfaces. The vest features oversized armholes with nylon fabric capping; a full front opening with a zipper closure; a self-fabric convertible collar; two zippered slash pockets below the waist; and a straight, self-fabric bottom. There is an embroidered logo on the left chest and a woven fabric label sewn to the left side seam.

The cylindrical stuff sack is constructed from 100 percent nylon, woven fabric and measures approximately 15 inches in length and 4 inches in diameter. It has a zippered opening along one side and a self-fabric carrying strap at one end. The stuff sack is sold as a unit with the vest. Pursuant to General Rule of Interpretation 3(b), the vest and stuff sack constitute a composite good as that term is defined and applied in the HTSUSA. General Rule of Interpretation 3(b) provides that composite goods shall be classified as if they consisted of the component which gives them their essential character. In this case, the vest imparts the essential character.

Consequently, the applicable subheading for the vest and cylindrical stuff sack will be 6110.30.3030, Har?monized Tariff Schedule of the United States, (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: vests, other than sweater vests: men's or boys’. The rate of duty will be 33.1 percent ad valorem.

The vest and stuff sack fall within textile category designation 659. Based upon in?ter?national textile trade agree?ments, products of Taiwan and China are subject to a visa re?quire?ment and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the sub?ject mer?chan?dise may be affected. Since part categories are the result of in?ter??na?tion??al bilateral agreements which are sub?ject to frequent re?ne?go?ti?a?tions 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 in?spec?tion 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 this ruling letter or the control number indicated above should be attached to the entry docu?ments filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 212-637-7081.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: