CLA-2-61:S:N:N5:356 804972

Mr. Dennis Tolentino
Vital International Freight Services, Inc.
349 North Oak Street
P. O. Box 4337
Inglewood, CA 90309

RE: The tariff classification of a man's knit vest from Korea.

Dear Mr. Tolentino:

In your letter dated December 7, 1994, you requested a tariff classification ruling on behalf of American Retail Group.

Style 132262 is a man's vest constructed from 70 percent acrylic, 30 percent wool, double knit fabric containing 11 stitches per two centimeters measured in the horizontal direction. The vest is sleeveless and features a deep V-shaped neckline; a left over right, full front opening with five button closures; oversized armholes; and a rib knit bottom. The placket, the armholes, and the V-neckline are finished with a rib knit edging.

As requested, your sample will be returned.

The applicable subheading for Style 132262 will be 6110.30.1530, 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: containing 23 percent or more by weight of wool or fine animal hair: vests, other than sweater vests: men's or boys'. The duty rate will be 17 percent ad valorem.

Style 132262 falls within textile category designation 459. Based upon international textile trade agreements, products of Korea 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 inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director New York Seaport