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NY L81113

December 13, 2004

CLA-2-61:RR:NC:TA:359 L81113


TARIFF NO.: 6110.30.3035; 6110.30.3030

Ms. Johnna L. Berry
AKA International, Inc.
1200 S. 192nd Street, Suite 103
Seattle, WA 98148

RE: The tariff classification of a woman’s vest and a man’s vest from Korea

Dear Ms. Berry:

In your letter dated November 24, 2004, on behalf of Youngone Corporation, you requested a tariff classification ruling. Your samples are being returned as requested.

You submitted style number 90785, a woman’s vest and style number 95065, a man’s vest. The garments are constructed from 100% polyester fleece, knit fabric.

Each garment features the following: a mock collar, oversized armholes, a full front opening with a zipper closure, and 2 front zippered pockets in the waist area. The armholes and the bottom of the garments are finished with fabric capping. The front panels have inner pockets in the chest areas and are partially lined with 100% polyester, woven fabric.

You suggest that the vests should be classified in heading 6114 HTS. The submitted garments are constructed from knit fabric and are precluded from heading 6114. The garments are specifically provided for in heading 6110.

The applicable subheading for style 90785 will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters(vests), knitted: of man-made fibers: other: vests, other than sweater vests: women’s. The rate of duty will be 32% ad valorem.

The applicable subheading for style 95065 will be 6110.30.3030, which provides for sweaters (vests), knitted: of man-made fibers: other: vests, other than sweater vests: men’s. The rate of duty will be 32% ad valorem.

Each vest falls within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our Web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Camille R. Ferraro at 646-733-3049.


Robert B. Swierupski

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