CLA-2-61:RR:NC:TA:N3:356 C88475
Mr. Troy Myers
Wal-Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023
RE: The tariff classification of a men's knit vest from India.
Dear Mr. Myers:
In your letter dated June 1, 1998, you requested a tariff classification
ruling.
Style 260191CM is a men's vest constructed from 100 percent cotton, knit
fabric which measures 18 stitches per two centimeters counted in the horizontal
direction. The vest is sleeveless and features a V-neckline; oversized
armholes; and a rib knit bottom. The armholes and the neckline are finished
with rib knit edging.
The applicable subheading for Style 260191CM will be 6110.20.2030,
Harmonized Tariff Schedule of the United States, (HTS), which provides for:
sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles,
knitted or crocheted: of cotton: other: vests: other than sweater vests: men's
or boys'. The duty rate will be 19 percent ad valorem.
Style 260191CM falls within textile category designation 359. Based upon
international textile trade agreements, products of India are subject to visa
requirements 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 in
spection 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