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NY 883424





CLA-2-61:S:N:N5: 359P 883424

CATEGORY: CLASSIFICATION

TARIFF NO: 6110.20.2035

Ms. Karen Anarumo
The Donna Karan Company
555 Gotham Parkway
Carlstadt, NJ 07072

RE: The tariff classification of a woman's vest from China.

Dear Ms. Anarumo:

In your letter dated February 26, 1993 you requested a tariff classification ruling.

Style number 700744A is a woman's vest constructed from 100% cotton, crochet fabric with suede leather patch-like pieces sewn in. The vest features oversized armholes; and a full frontal opening with a decorative crochet string closure. Your sample is being returned as requested.

You submitted the following information in your letter:

Surface Area Weight Value
Style cotton/suede cotton/suede cotton/suede 58 42 79 21 14 86
There is no essential character for this style. The General Rules of Interpretation for the Harmonized Tariff Schedules provide that, when no essential character can be determined, the goods are classified under the heading which occurs last in numerical order (GRI 3(c), (HTS).

The applicable subheading will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters, pullovers... vests, other than sweater vests, knitted: of cotton: other. The rate of duty will be 20.7% ad valorem.

The garment falls within textile category designation 359. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints.

The designated textile and apparel category 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

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