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NY 894314




CLA-2-61:S:N:N5: 359 894314

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3035

Ms. Lorraine M. Dugan
Associated Merchandising Corporation
1440 Broadway
New York, NY 10018

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

Dear Ms. Dugan:

In your letter dated January 25, 1994, you requested a tariff classification ruling.

Style number M5499 is a woman's vest constructed from knit and woven fabric. The front two panels have pointed bottoms and are constructed from 95% acrylic chenille, 5% spandex, knit fabric. The back panel is constructed from 100% cotton twill, woven fabric. The garment features oversized armholes; a V-neckline; a full front opening with a 4 button closure; 2 inset, one button, flap pockets in the waist area; and a hemmed bottom.

Your sample is being returned as requested.

The essential character of the vest is imparted by the two front knit panels; Harmonized Tariff Schedule of the United (HTS), General Rules of Interpretation (GRI)3(b).

The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters...(vests) and similar articles, knitted: of man-made fibers: other: vests, other than sweater vests. The rate of duty will be 34.2% ad valorem.

The vest falls within textile category designation 659. Based upon international textile trade agreements, products of 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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