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May 14, 1999

CLA-2-62:RR:NC:360 E80563


TARIFF NO.: 6211.43.0076

Ms. Carie Samuel
Fritz Co., Inc.
1721 W. Elfindale
Suite 205
Springfield, MO 65807

RE: The tariff classification of a woman’s vest from Bangladesh

Dear Ms. Samuel:

In your letter dated April 16, 1999, you requested a classification ruling on behalf of Capital Mercury Shirt Corp. The sample submitted with your request will be returned to you under separate cover.

PO/Style 7457/1252 is a woman’s reversible vest constructed from 100 percent cotton corduroy on one side and 65 percent polyester, 23 percent cotton and 12 percent rayon on the other side. The garment features oversized armholes, a standup collar, two pockets below the waist and a full front zippered opening. The reverse side has the same features but with corduroy capping around the arm openings, front opening, the bottom and the collar.

Customs has previously concluded that when determining the classification of reversible garments which are comprised of different materials on each side, neither of the materials imparts the essential character of the garment as each side is equally useable and functional. The submitted vest is reversible and equally useable on either side depending upon the preference of the wearer. As both sides of the vest are functional and wearable, neither side imparts the essential character of the vest. Since both sides of the subject vest are equally important, Customs will apply the principles of GRI 3(c) and classify the vest in the subheading that occurs last in numerical order, subheading 6211.43, HTS.

The applicable subheading for the vest 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. The duty rate will be 16.5 percent ad valorem.

The vest falls within textile category designation 659. Based upon international textile trade agreements products of Bangladesh are subject to a visa requirement and are currently not subject to quota restraints.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7080.


Robert B. Swierupski

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