CLA-2-61:RR:NC:TA:N3:356 J83401

Mr. R. Trace Garrett
Associated Merchandising Corporation
500 Seventh Avenue
New York, NY 10018

RE: The tariff classification of a men’s knit vest from Australia.

Dear Mr. Garrett:

In your letter dated April 15, 2003, you requested a tariff classification ruling. As requested, your sample will be returned. Style 87050 is a men’s vest constructed from 100 percent acrylic, rib knit fabric that measures 22 stitches per two centimeters counted in the horizontal direction. Style 87050 is sleeveless and features a rib knit V-neckline; oversized armholes with rib knit edging; and a rib knit bottom.

The applicable heading for Style 87050 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: vests, other than sweater vests: men’s or boys’. The rate of duty will be 32.2 per cent ad valorem.

Style 87050 falls within textile category designation 659. Based upon international textile trade agreements, products of Australia are not subject to visa requirements or quota restraints.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division