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NY J88970

October 30, 2003

CLA-2-61:RR:NC:TA:359 J88970


TARIFF NO.: 6110.30.3035

Ms. Yvonne M.W. Richardson
The Millwork Trading Company, Ltd.
1372 Broadway, 2nd Floor
New York, New York 10018

RE: The tariff classification of a two women’s vests from Taiwan and Indonesia

Dear Ms. Richardson:

In your letter dated September 26, 2003, you requested a classification ruling, on behalf of Baxter Wells.

Your sample, style E, is a woman’s vest. The fabric of the garments consists of two layers bonded together. The outside layer of the bonded fabric is made of 73% polyester, 27% acrylic faux suede knit fabric. The inner layer of the bonded fabric is 100% polyester sherpa knit fabric. The garment features a mock collar, oversized sleeveless armholes, a full front zippered opening and two zippered pockets. The tariff classification of this vest is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTS, noted. The country of origin is Taiwan.

Style F, is a woman’s vest constructed from 65% polyester, 35% acrylic sherpa knit fabric. The garment features a corduroy shirt-type collar, oversized armholes finished with corduroy capping, a full front opening with five button closures, and two front pockets with corduroy capping. The placket and bottom are also finished with corduroy capping. The country of origin is Indonesia.

The applicable subheading for the vests will be 6110.30.3035, Harmonized 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: other: vests, other than sweater vests: women’s. The duty rate will be 32.2% ad valorem.

The vests fall within textile category designation 659. Based upon international textile trade agreements products of Taiwan and Indonesia are subject to quota and the requirement of a visa.

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.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 Mike Crowley at 646-733-3049.


Robert B. Swierupski

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