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HQ 955745


March 22, 1994

CLA-2 CO:R:C:T 955745 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.10.2060

Mr. Alan Siegal
Genghis Khan Freight Service
161-15 Rockaway Blvd.
Jamaica, New York 11434

RE: Partial revocation of DD 884908; women's long vest; heading 6110; HRLs 954713 and 954939

Dear Mr. Siegal:

On April 29, 1993, Customs issued to you District Ruling Letter (DD) 884908, which classified various women's garments from Hong Kong under the Harmonized Tariff Schedule of the United States (HTSUS). Upon review, we are of the opinion that the classification of style 12797, a women's long vest, was incorrect and this ruling revokes that classification. Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed revocation of DD 884908 was published on February 16, 1994, in the Customs Bulletin, Volume 28, Number 7.

FACTS:

Style number 12797 is a woman's 100% wool knit sleeveless pullover vest. The garment has a deep U-shaped neckline in the front that runs straight across the top of the neck in the back. It has large armholes and tank-top shoulder straps that measure 2- 3/4 inches wide. The vest extends from the wearer's neck and shoulders to approximately her knees. On each side of the vest there is a long slit that extends from the top of the hips to the bottom of the garment.

DD 884908 classified this garment in subheading 6114.10.0040, HTSUS, which provides for "[o]ther garments, knitted or crocheted: [o]f wool or fine animal hair: [t]ops: [w]omen's or girls'." The rate of duty is 17% ad valorem and the textile category code is 438.

ISSUE:

What is the tariff classification of style 12797 under the HTSUS?

LAW AND ANALYSIS:

In Headquarters Ruling Letter (HRL) 954713, dated January 6, 1994, we dealt with the classification of garment style 12797. In this ruling letter, we stated the following:

It is our position, based on our examination of the subject garment, style 12797, that it has the same basic features as the pullover vest classified in HRL 954939. Therefore, based on our analysis as discussed in HRL 954939, this garment is considered to be a vest for tariff classification purposes and it is classifiable in subheading 6110.10.2060, HTSUS.

Thus, as the subject garment appears to be the same as the garment classified in HRL 954713, it is also classifiable in subheading 6110.10.2060, HTSUS, which provides for "[s]weaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: [o]f wool or fine animal hair: [o]ther: [v]ests, other than sweater vests: [w]omen's or girls'." Copies of both HRL 954713 and HRL 954939 are enclosed for your review. HOLDING:

DD 884908 hereby is partially revoked.

Style 12797 is classifiable in subheading 6110.10.2060, HTSUS. The rate of duty is 17% ad valorem and the textile category code is 459.

The designated textile and apparel categories may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available we suggest the importer 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 updated weekly and is available for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

In accordance with section 625, this ruling will become effective 60 days from it publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).

Sincerely,

John Durant, Director
Commercial Rulings Division

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