CLA-2-61:RR:NC:TA:N3:356 G82123

Ms. Dana L. Bounds
Fritz Companies, Inc.
1600 Genessee, Suite 450
Kansas City, MO 64102

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

Dear Ms. Bounds:

In your letter dated September 15, 2000, you requested a tariff classification ruling on behalf of Design Resources, Inc. As requested, your sample will be returned.

Style 3524 is a men’s vest constructed from 100 percent polyester (solid colors) or 75 percent polyester, 25 percent rayon (charcoal color), finely knit fabric that is napped on the inside and outside surfaces. The fabric measures more than nine stitches per two centimeters counted in the horizontal direction. Style 3524 features oversized armholes; a V-neckline; and a straight bottom. The armholes, the neckline and the bottom are finished with rib knit capping

The applicable subheading for Style 3524 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 duty rate will be 32.9 percent ad valorem.

Style 3524 falls within textile category designation 659. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and 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 listed above should be provided with 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 212-637-7081.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division