CLA-2-61:LA:S:T:1:2:I23 C84639

Ms. Melba R. Dairo
Federated Merchandising Group
1440 Broadway
New York, NY 10018

RE: The tariff classification of a woman's sweater vest from Taiwan

Dear Ms. Dairo:

In your letter dated March 6, 1998, you requested a tariff classification ruling.

The submitted sample, style 1306, is a woman's vest constructed from 40% cotton, 35% acrylic and 25% polyester knit fabric. The surface of the fabric has less than 9 stitches per two centimeters measured in the horizontal direction. The garment has a v-shape neckline, oversized armholes, a full frontal opening secured by five buttons and a 1-inch rib at the bottom.

Your sample will be returned as requested.

The applicable subheading for the sweater vest will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters...knitted or crocheted: of man-made fibers: other: other: other: other: women's. The rate of duty will be 33.3% ad valorem.

The vest falls within textile category designation 646. As a product of Taiwan, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements.

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. 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 provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Irene Jankov
Port Director
Los Angeles-Long Beach