CLA-2 CO:R:C:T 954713 NLP
Mr. Tommy Lai
Hong Kong Economic and Trade Office
British Embassy
1150 18th Street, N.W., Suite 475
Washington, D.C. 20036
RE: Ladies' 100% wool knitted long vest; heading 6110; HRL
954939
Dear Mr. Lai:
This in response to your letter of July 26, 1993, in which
you requested a tariff classification for women's knit wearing
apparel under the Harmonized Tariff Schedule of the United States
(HTSUS). A sample of the garment was submitted for our review.
FACTS:
The submitted garment sample, style number 12797, is a woman's
100% wool knit sleeveless pullover vest. The garment has a deep
U-shaped neckline in the front that runs straight across the top
of the neck in the back. It has large armholes and tank-top
shoulder straps that measure 2-3/4 inches wide. The vest extends
from the wearer's neck and shoulders to approximately her knees.
On each side of the vest there is a long slit that extends from the
top of the hips to the bottom of the garment.
ISSUE:
What is the tariff classification of style 12797 under the
HTSUS?
LAW AND ANALYSIS:
On August 31, 1993, you requested the classification of a
women's 100% wool knit sleeveless pullover vest and you submitted
a sample garment along with this request. The submitted garment,
however, was not just a vest, put a vest tack stitched to a 100%
wool knit turtleneck dress. The garment was labelled as style
number 22588. In Headquarters Ruling Letter (HRL) 954939, dated
January 5, 1994, we responded to your request and provided you with
a HTSUS classification for the vest, if imported alone, and for the
dress and vest combination.
It is our position, based on our examination of the subject
garment, style 12797, that it has the same basic features as the
pullover vest classified in HRL 954939. Therefore, based on our
analysis as discussed in HRL 954939, this garment is considered to
be a vest for tariff classification purposes and it is classifiable
in subheading 6110.10.2060, HTSUS.
HOLDING:
Style 12797, a pullover vest, is classifiable in subheading
6110.10.2060, HTSUS, which provides for "[s]weaters, pullovers,
sweatshirts, waistcoats (vests) and similar articles, knitted or
crocheted: [o]f wool or fine animal hair: [o]ther: [v]ests, other
than sweater vests: [w]omen's or girls'. The rate of duty is 17%
ad valorem and the textile category code is 459.
Sincerely,
John Durant, Director