CLA-2-61:OT:RR:NC:TA:359

Mr. John A. Schoenig
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of a woman’s vest from China and other countries.

Dear Mr. Schoenig:

In your letter dated April 20, 2008 and additional information submitted in your letter of May 1, 2008, on behalf of Regatta (USA), LLC, 1450 Broadway, NY, NY 10018, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style MFFH2300, is a woman’s sleeveless vest that is constructed from 60% cotton, 40% acrylic knit fabric. The garment extends to the thigh area and features a deep V-neckline, oversized armholes, a full front opening with 3 button closures, 2 front patch pockets in the waist area, and a ribbed bottom.

The applicable subheading for the vest will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vests, knitted: of cotton: other: vests, other than sweater vests: women’s. The duty rate will be 16.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The vest falls within textile category 359. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Francine Vivona-Brock at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division