CLA-2-61:RR:NC:TA:359 K86524

Ms. Cindy R. Taber
Sandler, Travis & Rosenberg
551 Fifth Avenue
New York, NY 10176

RE: The tariff classification of a woman’s vest from Hong Kong

Dear Ms. Taber:

This letter replaces New York Ruling Letter (NYRL) NY K86113 that was issued to you on May 25, 2004. In a telephone conversation with the National Import Specialist and in your letter dated June 3, 2004 you state that the style number has changed from 3457G9448M-P to 3447G9448M-P. Please see change below.

In your letter dated May 3, 2004, on behalf of Calvin Klein, a division of Kellwood Company, you requested a tariff classification ruling.

The submitted sample, style 3447G9448M-P, is a woman’s apparel set comprised of a sleeveless vest that is made from 80% merino wool, 20% polyester, knit fabric and a 100% PVC belt with a buckle closure. The vest features a mock collar, oversized armholes, a full front opening with a zipper closure, 2 sideseam zippered pockets at the waist, belt loops, and a straight bottom.

The vest and the belt are considered as a set. The essential character is given by the vest; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted.

Your sample is being returned as requested.

The applicable subheading for the vest will be 6110.11.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…(vests)…knitted: of wool or fine animal hair: of wool: vests, other than sweater vests: women’s. The rate of duty will be 16% ad valorem.

Although style 3447G9448M-P, the set, is classified under one (HTS) subheading, each item in the set may require a visa. The pullover falls within textile category designation 459. The belt is neither subject to quota nor visa requirements. Based upon international textile trade agreements category 459 from Hong Kong is subject to quota and the requirement of 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.cbp.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 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division