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NY 895081





CLA-2-61:S:N:N5: 359 895081

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3035

Ms. Theresa McSherry
Designs by Lisa
3410 Valley View Drive
Marietta, Georgia 30068

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

Dear Ms. McSherry:

In your letter dated February 18, 1994, you requested a tariff classification ruling.

Style HKN145 is a woman's vest that consists of knit and woven fabric. The vest has a full-front opening that is closed by three fabric covered buttons, a deep V-neckline and oversized armholes. The bottom front panels are curved and the rear panel has a functional belt closure. There are two panels on the front which consist of openwork, hand crocheted fabric in a decorative swirl pattern. These panels are also decorated with beading. The front panels are constructed with 100 percent rayon fibers. The rear panel consists of 100 percent silk woven fabric. The front of the vest at the neckline, armholes, placket and bottom are finished with decorative scalloped edging.

Wearing apparel which consists of knit and woven fabric is classified according to which of the fabrics gives the garment its essential character. Please note the General Rules of Interpretation (GRI), Rule 3, Harmonized Tariff Schedule of the United States (HTS). For Style HKN145 the essential character is rendered by the hand crocheted front panels because they give the garment a significant visual effect. Your sample will be returned.

The applicable subheading for the vest, Style HKN145, will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters---vests and similar articles, knitted or crocheted: of man-made fibers; other; vests, other than sweater vests. The rate of duty will be 34.2 percent ad valorem.

The vest falls within textile category designation 659. 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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