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NY 810253





July 18, 1995

CLA-2-61:S:N:N5:359 810253

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.10.2030

Mr. Herbert J. Lynch
Sullivan and Lynch, P.C.
156 State St.
Boston, Massachusetts 02109

RE: The tariff classification of a woman's knit sweater vest from Hong Kong or China.

Dear Mr. Lynch:

In your letter dated March 27, 1995, and your subsequent letter dated April 21, 1995, on behalf of your client, Susan Bristol, Inc., Boston, Massachusetts, you requested a tariff classification ruling.

The sample which you submitted was destroyed during laboratory analysis.

Style 11226 is a woman's sleeveless sweater vest that consists of knit and woven fabric sections. The overall fiber content of the sweater vest is 71% wool, 29% cotton. You claim that the surface area breakdown of the knit versus woven fabric sections is 55% knit, 45% woven. The relative weight divides equally, 50% each for the knit and the woven, while the value breakdown favors the woven sections by 55% to 45%. The sweater vest has oversized armholes and a V-neckline which extends into a full-front, four-button opening. The garment extends from the wearer's neck and shoulders to below her waist. The rear is entirely constructed with 1X1 rib knit fabric that measures nine or fewer stitches per two centimeters in the horizontal direction. The front is made from knit and woven fabric patches sewn together at random. The knit patches consist of 100% wool fibers and their fabric has less than nine stitches per two centimeters measured in the horizontal direction. The sweater vest will be produced in Hong Kong or China.

In order to classify your sample we have submitted it to the U.S. Customs Laboratory at New York for an analysis of the sweater vest's different fabric sections. The laboratory has reported the following breakdown:

Weight Surface Area
knit fabric 70% 58.5% woven fabric 30% 41.5%

Based on our examination of the sample and on this percentage breakdown of the knit and woven fabric sections, we have determined that the essential character of the garment is rendered by the knit sections. (General Rules of Interpretation, GRI 3(b), Harmonized Tariff Schedule of the United States). For tariff classification purposes, we consider the sample a sweater vest.

The applicable subheading for Style 11226 will be 6110.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, knitted, of wool, other sweater, women's. The duty rate will be 16.9% ad valorem.

Style 11226 falls within textile category designation 446. Based upon international textile trade agreements products of Hong Kong and China are subject to quota restraints and the requirement of a visa.

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. 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 that you 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 available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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