CLA-2-62:S:N:N5:357 893052
Mr. Thomas Caldecott Chubb III
Oxford Industries, Inc.
222 Piedmont Ave., N.E.
Atlanta, GA 30308
RE: The tariff classification of a reversible vest from Hong Kong
or other countries; left over right closure.
Dear Mr. Chubb:
In your letter dated December 11, 1993, you requested a
classification ruling. A sample was submitted and is being returned
as you requested.
The item in question, style 1860, has one side constructed of
a knit solid color cotton fabric quilted to a light-weight batting,
and the other side constructed of a woven plaid flannel cotton
fabric. The garment has a V-shaped neckline, a three-button front
closure on each side, side vents and a rib knit edging covering all
exposed seams. When the knit side is worn out the garment closes
right over left; when the woven side is worn out the garment closes
left over right.
Under the General Rules of Interpretation a reversible garment
such as this must be classified based on the portion or the side
which imparts the essential character. In the event that neither
side imparts the essential character classification is based on the
heading, among those which equally merit consideration, that occurs
last in the tariff. The competing provisions are in Chapter 61,
HTS, as a knit, and in Chapter 62, HTS, as a woven. In this case
the garment is classifiable as a woven vest. In accordance with
Chapter 62 Legal Note 8 of the Harmonized Tariff Schedules, when
a garment has a left over right closure it is to be classified as
men's unless its cut clearly identifies it as not for men. There
is nothing in the cut of this garment that would clearly indicate
that is designed for women's wear. Consequently, the item is
classifiable as men's.
The applicable subheading for the vest will be 6211.32.0070,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other men's or boys' vests of cotton. The duty rate
will be 8.6 percent ad valorem.
This vest falls within textile category designation 359. Based
upon international textile trade agreements products of Hong Kong
are subject to the requirement of a visa.
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. 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 been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport