CLA-2 CO:R:C:G DRR 085288
Ms. Doreen Wai,
Second Secretary
Hong Kong Economic and Trade Office
1233 20th Street, N.W., Suite 504
Washington, D.C. 20036
Re: Girl's blouses and vests
Dear Ms. Wai:
This is in reference to your letter dated May 8, 1989,
requesting the classification of girl's blouses and vests under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise at issue is represented by four samples,
described in your letter as girl's vests. All four samples are
comprised of 65 percent polyester and 35 percent cotton knit
fabric. Style numbers 28414 and 38425 B have full front openings
secured by shirt-type buttons, small armhole openings, coverage
to the neck and shirt tails at the bottom. Styles 38425A and
38425C have full front zipper closures. Style 38425A has a
ribbed waistband, narrow, ribbed armhole openings, coverage to
the neck and a ribbed crew type collar. Style 38425C has a
ribbed waistband, a modified V ribbed neckline, and ribbed
armhole openings. The waistband, neck and armholes are a
contrasting color to the body of the garment.
ISSUE:
Whether the garments at issue are classifiable as girl's
blouses or vests.
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LAW AND ANALYSIS:
Subheading 6110.90.0042, HTSUSA, provides for "Sweaters,
pullovers...and similar garments knitted...Of other textile
materials, Sweaters, Women's, Other." Subheading 6106.20.2030,
HTSUSA, Women's or girl's blouses and shirts, knitted...Of man-
made fibers, Other, Girl's, Other. Note 4, Chapter 61, states
that garments with ribbed waistbands are excluded from Heading
6106.
Customs has consistently classified as vests only garments
which are worn over other outer garments. Styles 28414 and
38425B have small armhole openings and shirt tails which would
most commonly be worn tucked into trousers or a skirt. Neither
style appears to be appropriate for wear over other outer
garments. Style 38425A has small armhole openings and a crew-
style collar which would make it difficult to wear comfortably
over other outer garments. Style 38425C has larger armhole
openings and a modified V neckline which would facilitate wearing
another outer garment underneath it.
HOLDING:
Styles 28414 and 38425B, entered in 1989, are classifiable
under subheading 6106.20.2030, HTSUSA, Women's or girl's blouses
and shirts, knitted...Of man-made fibers, Other, Girl's, Other,
with a duty rate of 34.6 percent ad valorem and a quota category
of 639. Style 28414, entered in 1988, is classifiable under
384.1812 TSUS, with a duty rate of 35 percent ad valorem,
category 639 (ornamented). Style 38425B, entered in 1988, is
classifiable under 384.8014 TSUS, with a duty rate of 13 cents
per pound plus 32.5 percent ad valorem, category 639 (not
ornamented).
Style 38425A, entered in 1989, is classifiable under
subheading 6110.30.3055, HTSUSA, Sweater's, pullovers,
sweatshirts, waistcoats (vests) and similar articles, knitted or
crocheted, Of man-made fibers, Other, Other, Other, with a duty
rate of 34.2 percent ad valorem, and a quota category 639. Style
38425A, entered in 1988, is classifiable under 384.1812 TSUS,
with a duty rate of 35 percent ad valorem, category 639
(ornamented). Style 38425C, entered in 1989, is classifiable
under subheading 6110.30.3035, HTSUSA, Sweater's, pullovers,
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sweatshirts, waistcoats (vests) and similar articles, knitted or
crocheted, Of man-made fibers, Other, Other, Vests, other than
sweater vests, Women's or Girls', with a duty rate of 34.2
percent ad valorem and a quota category of 659. Style 38425C,
entered in 1988, is classifiable under 384.2251 TSUS, with a duty
rate of 22.7 percent ad valorem, category 659 (ornamented).
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, the importer should contact the local Customs office
prior to importation of this merchandise to determine the current
status of any import restraints or requirements.
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, 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.
Sincerely,
John Durant, Director
Commercial Rulings Division
DRRimmer library/peh
name: 0847076 cc: Area Dir., N.Y. Seaport