CLA-2-61-DD:C:D:I01

Mr. Donald Codignotto

M.A.C. Shipping Corporation

184-45 147th Avenue
P.O. Box 302

Jamaica, NY 11430-0302

RE: The classification of a women's vest from Hong Kong.

Dear Mr. Codignotto:

In your letter dated May 10, 1998, on behalf of XTRMZ Limited, you requested a tariff classification ruling.

Style number 012 is a women's 100% wool knitted vest with a detachable collar. The vest is over 9 stitches per 2 centimeters measured in the horizontal direction. The garment features a velvet pointed collar which is affixed to the neck of the vest by 7 buttons, the vest has a full frontal opening with 4 velvet covered button closures, velvet piping along the front opening, arm holes, and the straight bottom of the vest.

The applicable subheading for the vest will be 6110.10.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Other: Vests, other than sweater vests: Women's or girls'. The rate of duty will be 16.6 percent ad valorem.

The vest falls within textile category designation 459. As a product of Hong Kong this merchandise is subject to visa requirements 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 restraints applicable to the subject merchandise may be affected since part categories are subject to frequent 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 should be attached to the entry documents at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Patrick O'Malley

Acting Port Director

Boston, Massachusetts