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NY 893182




January 13, 1994

CLA-2-61:S:N:N5: 359P 893182

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.1540; 6102.30.2010; 6110.30.3020

Mr. Michael Riley
May Department Stores International, Inc. 615 Olive Street
St. Louis, MO 63101

RE: The tariff classification of three women's garments from Indonesia and Taiwan.

Dear Mr. Riley:

In your letter dated December 10, 1993, you requested a tariff classification ruling.

Style number 3150 is a woman's long vest that extends from the shoulder to below the knee. The vest is constructed from 70% acrylic, 30% wool, knit fabric and features the following: a deep V-neckline; oversized armholes; a full frontal opening with a 3 button closure; 2 patch pockets below the waist ; and 2 side slits extending from the mid-thigh.

Style number 3107 is a woman's coat that extends from the shoulder to the knee. The coat is constructed from 100% acrylic, fancy knit fabric and features the following: a V-neckline; shoulder pads; long sleeves with ribbed cuffs; a full frontal opening with a 5 button placket; 2 patch pockets below the waist; and a ribbed bottom. The neckline and placket are finished with ribbed fabric.

Style number 3105 is a woman's sweater constructed from 100% acrylic, all over, 1X1 rib knit fabric. The outer surface of the sweater measures less than 9 stitches per 2 centimeters in the horizontal direction. The sweater features the following: a shawl collar; shoulder pads; long sleeves; a full frontal opening with no means of closure; and 2 patch pockets below the waist.

Your samples are being returned as requested.

The applicable subheading for style 3150 will be 6110.30.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters....(vests) and similar articles, knitted: of man-made fibers: other: containing 23 percent or more by weight of wool or fine animal hair: vests, other than sweater vests. The rate of duty will be 17% ad valorem.

The applicable HTS subheading for style 3107 will be 6102.30.2010, which provides for women's overcoats, carcoats....and similar articles, knitted, other than those of heading 6104: of man-made fibers: other. The rate of duty will be 30% ad valorem.

The applicable HTS subheading for style 3105 will be 6110.30.3020, which provides for women's sweaters, knitted: of man-made fibers: other. The rate of duty will be 34.2% ad valorem.

Style number 3150 falls within textile category designation 459. Style 3107 falls in category 635; style 3105, category 646. Based upon international textile trade agreements, products of Indonesia and Taiwan 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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