CLA-2-62:RR:NC:WA:357 B84358
Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz & Silverman LLP
245 Park Avenue
33rd Floor
New York, N.Y. 10167-3397
RE: The tariff classification of a man's vest from Macau
Dear Mr. Evan:
In your letter dated April 10, 1997, on behalf of your client,
Pepe Clothing (USA) Inc., you requested a classification ruling.
The sample submitted, style number WD5012, is a vest. The
garment's front panels and waistband are constructed of a woven
100% cotton denim fabric and the back panel and shoulders are
constructed of a knit 100% polyester fleece fabric.
The vest is sleeveless, has a full front opening secured by
five left over right button closures and a shirt-style collar
composed of a woven cotton corduroy fabric. The vest features two
chest pockets, two front pockets at the waist, a self-fabric
buttoned tab on each side of the garment's waistband and a locker
loop on the back panel which has the "Tommy Hilfiger" trade name.
The Harmonized Tariff Schedule of the United States (HTS),
Chapter 62, Note 2, states that garments designed for left over
right closure at the front shall be regarded as men's or boys'
garments, unless the cut of the garment clearly indicates that it
is designed for women.
The applicable subheading for the vest will be 6211.32.0070,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other garment's, men's or boys', of cotton, vests.
The duty rate will be 8.4 percent ad valorem.
The vest falls within textile category designation 359. Based
upon international textile trade agreements products of Macau are
presently subject to quota restraints and the requirement of a
visa.
This merchandise may be subject to an ITC Exclusion Order
dealing with denim garments produced by certain acid wash methods.
For further information on admissibility you should contact your
local Customs office. This ruling applies to the classification of the merchandise and not to its admissibility
under the terms of the Exclusion Order.
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. 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 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 W.
Raftery at 212-466-5851.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division