CLA-2-61:OT:RR:NC:WA:356

Ms. Yvonne M. Whitley
Pacific Alliance USA Inc.
1359 Broadway, 21st Floor
New York, NY 10018

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

Dear Ms. Whitley:

In your letter dated October 27, 2008, you requested a tariff classification ruling. As requested, your sample will be returned.

Style SW9R453 is a men’s vest constructed from 100% cotton, jersey and reverse jersey knit fabric that measures 14 stitches per two centimeters counted in the horizontal direction. The vest is sleeveless and has oversized armholes, a rib knit mitered V-neckline, rib knit edging at the armholes, embroidery on the front panel, and a rib knit bottom.

The applicable subheading for Style SW9R453 will be 6110.20.2030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: vests, other than sweater vests: men’s or boys’. The rate of duty is 16.5% ad valorem.

Style SW9R453 falls within textile category designation 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 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