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NY K86588

June 29, 2004
CLA-2-62:RR:NC:N3:360 K86588


TARIFF NO.: 6211.43.0076

Herbert J. Lynch
Sullivan & Lynch, P.C.
Inner Tech Park
56 Roland Street - Suite 303
Boston, MA 02199-1223

RE: The tariff classification of women’s vests from Hong Kong

Dear Mr. Lynch:

In your letter dated May 28, 2004, on behalf of Susan Bristol Inc., you requested a classification ruling. The submitted sample will be returned as requested.

Style 1452944 is a women’s reversible vest made from two different woven fabrics. One side of the vest is made from 60% cotton and 40% nylon solid colored fabric. The other side is made from 100% polyester animal print fabric. The vest features oversized arm openings and a full frontal opening secured by a zipper that allows for reversing the garment if the wearer chooses. The chief weight cotton side features slant pockets at the waist while the printed fabric side has no pockets. The submitted garment has labels stitched to the printed fabric side.

It is your contention that style 1452944 is classifiable as a vest under subheading 6211.42.0070, HTS, because: 1) the 60% cotton/40% nylon side features pockets; 2) your client markets the garment as a “cotton nylon zip front vest”; and, 3) labels are usually placed on the side that will not be visible.

Customs has 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. Your client’s marketing strategy and their decision to place the marking on one side and pockets on the other side is questionable in light of the garment’s intended use as a reversible garment.

It is apparent that style 1452944 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 garments. Since both sides of the subject vest are equally important, in accordance with the General Rules of Interpretation, GRI 3(c), the garment shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the vest is classifiable under the subheading in 6211, HTS, for vests in chief weight of man-made fibers.

The applicable subheading for style 1452944 will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’ of man-made fibers, vests. The duty rate will be 16 percent ad valorem.

Style 1452944 falls within textile category designation 659. Based upon international textile trade agreements products of Hong Kong 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3051.


Robert B. Swierupski

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