PD D86322


January 8, 1999Type date, centered, two lines below ruling number. Use full text format: "September 1, 1995":
AjjJANUAR
jjjjjjjjjj ANUARY

Insert 2-digit chapter number for first classification, local filing code, 3-digit attorney number, skip space and insert 6-digit ruling number:
CLA-2-61:A:P:G34 D86322

List all 10-digit tariff numbers, separated by a semicolon and a space. Example of format: 5810.10.0000. All numbers listed must match numbers found in body of ruling letter:


Insert name and address:
Troy Myers
Classification Specialist
Wal*Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

Briefly describe goods and country of origin:

RE: The tariff classification of a boy’s vest from Singapore

Repeat addressee name (omit first name): Dear Mr. Myers:

Add date of inquirer's letter. If it wasn't dated say "in your undated letter received on (date)". If inquiry was by broker or attorney on behalf of client, add "on behalf of (client name)": In your letter dated December 28, 1998 you requested a tariff classification ruling.

Describe good in sufficient detail that anyone could classify it down to the ten-digit level. Include pertinent specifications, lab report results etc.: The submitted sample, MKTB399, is a boy’s vest made of 100 percent cotton rib knit fabric. The garment features a v-neck, a sewn on binding in contrasting colors at the neckline and armholes, a one inch insert of single knit fabric with binding at the top and bottom of the insert in contrasting colors at the chest, and a straight hemmed bottom. You have stated that the vests will be imported in boys’ sizes 2T to 4T.

Indicate reference to good (style number, product code, etc.), 10-digit tariff number, full tariff language for that tariff number, and duty rate: The applicable subheading for the will be 6110.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton, other, other, vests, other than sweater vests, men’s or boys’. The rate of duty will be 18.6 percent ad valorem.

The sample will be returned to you as requested.

Provide pertinent data: The vest falls within textile category designation 359. Based upon international textile trade agreements, this product of Singapore is not subject to quota, but does requires 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.

Sincerely,

Type name of Port Director and Port:
John J. Deegan
Port Director
Atlanta, GA