CLA-2-61:RR:NC:TA:359 E87114
Ms. Mary C. Hunter
Woolrich, Inc.
Woolrich, PA 17779
RE: The tariff classification of two women’s garments from Hong Kong or China
Dear Ms. Hunter:
In your letter dated September 13, 1999 you requested a tariff classification ruling.
You submitted two samples. Style number 7520 is a woman’s sleeveless vest that is constructed from 80% silk, 20% cotton, 1x1 rib knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The vest features a V-neckline, oversized armholes, a full front opening with 4 button closures, and 2 front patch pockets in the waist area. The pockets have embroidered designs. The neckline, armholes, placket, pockets and the bottom of the garment are finished with decorative stitching.
Style number 7555 is a woman’s sweater vest that is constructed from 55% ramie, 45% cotton, jacquard jersey knit fabric with embroidery (front panels), and 2x2 rib knit fabric (back panel). The outer surface of the front panels measures 9 or fewer stitches per 2 centimeters in the horizontal direction. The garment features a deep V-neckline, oversized armholes, and a full front opening with a zipper closure. The neckline, armholes, placket and the bottom are finished with ribbed fabric.
The essential character of style 7555, the sweater vest, is imparted by the jersey knit front panels; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3(b), noted.
The applicable subheading for style number 7520, the vest, will be 6110.90.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweaters…(vests)...knitted: of other textile materials: containing 70% or more by weight of silk or silk waste: vests, other than sweater vests. The duty rate will be 3.4% ad valorem.
The applicable HTS subheading for style number 7555, the sweater vest, will be 6110.90.9042, which provides for women’s sweaters, knitted: of other textile materials: other: other: other: other. The duty rate will be 6% ad valorem.
The vest falls within textile category designation 759. The sweater vest falls in category 845. Based upon international textile trade agreements the vest from China is not subject to quota or visa requirements; from Hong Kong it is subject to quota and a visa. The sweater, from China and Hong Kong, is subject to quota and a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.
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 212-637-7077.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division