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NY B83961




April 21, 1997

CLA-2-61:RR:NC:TA:359 B83961

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.10.2060

Ms. Jonice Gaidar
J.C. Penney Purchasing Corporation
P.O. Box 10001
Dallas, Texas 75301-0001

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

Dear Ms. Gaidar:

In your letter dated January 3, 1997 and additional information submitted on March 31, 1997, you requested a tariff classification ruling.

The submitted sample, lot number 820-1832 (missy), is a woman's vest constructed from 100% wool, knit fabric. The front panel is made from double knit fabric. The back panel is made from a 2X2 rib knit fabric. The outer surface of the entire garment measures more than 9 stitches per 2 centimeters in the horizontal direction. You state in your letter that you will also be purchasing this garment in petite (712-7236), tall, (232-4671) and women's (892-7568). The garment features a V-neckline; oversized armholes; and a ribbed waist. The neckline and armholes are finished with ribbed fabric.

Your sample is being returned as requested.

The essential character of the vest is imparted by the front panel (doubleknit fabric), Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3(b), noted.

The applicable subheading for the vest will be 6110.10.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's vests, other than sweater vests: of wool or fine animal hair: other. The duty rate will be 16.7% ad valorem.

The vest falls within textile category designation 459. Based upon international textile trade agreements products of 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. 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mike Crowley at 212-466-5852.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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