CLA-2-61:RR:NC:TA:N3:356 C83886

Mr. James J. Vaccaro
Aloyd Forwarding Co., Inc.
149-09 183rd Street
Springfield Gardens, NY 11413

RE: The tariff classification of a men's knit vest from Taiwan. Dear Mr. Vaccaro:

In your letter dated January 26, 1998, you requested a tariff classification ruling on behalf of Von Pok & Chang (N.Y.), Inc. As requested, the sample will be returned. Style TE-6067 is a men's vest constructed from 100 percent polyester, finely knit fabric which is napped on the inside and outside surfaces. The garment features a full front opening with a zipper closure; oversized armholes; a convertible collar; two zippered pockets below the waist; and elasticized capping at the bottom. An embroidered logo is sewn to the left chest.

The applicable subheading for Style TE-6067 will be 6110.30.3030, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: vests, other than sweater vests: men's or boys'. The duty rate will be 33.3 percent ad valorem. Style TE-6067 falls within textile category designation 659. Based upon international textile trade agreements, products of Taiwan are subject to a visa requirement and quota restraints.

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, 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 this ruling letter or the control number indicated above should be attached to the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 212-466-5877.


Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division