HQ 079885: Classification of a boys' 100 percent cotton woven vest with a hood

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 079885

                                    June 15, 1988


          CLA-2 CO:R:C:G  079885  CMR

          CATEGORY:  Classification

          TARIFF NO:  381.5920

          Montgomery Ward Importing Inc.
          c/o F. W. Myers and Co., Inc.
          One World Trade Center
          Suite 3211
          New York, New York  10048
          Attn:  Rene Cardona

          RE:  Classification of a boys' 100 percent cotton woven vest with
               a hood

          Dear Mr. Cardona:

              This ruling letter is in response to your request of January
          19, 1987, on behalf of Montgomery Ward Importing Inc., for
          classification of a boys' 100 percent cotton woven vest with a
          hood.

          FACTS:

              We have been unable to locate the submitted sample and
          therefore must rely heavily on the report from our New York
          office.  The following description is based on their detailed
          report.  The sample is made of 100 percent cotton woven fabric.
          It has a hood with a drawstring closure, a full front opening
          with a zipper closure, two side seam pockets at the waist and an
          elasticized waistband.  The end of the drawstring of the hood has
          approximately 1/2 inch fringe.  The sample is sleeveless.

          ISSUE:

              Whether the submitted sample is classifiable as a vest or as
          a shirt.

          LAW AND ANALYSIS:

              To classify this garment, it is necessary to consider the
          overall impression created by the sample.  Ruling Letter 077426
          of November 18, 1986. The characteristics of this sample--the
          texture and weight of the fabric, the elasticized waistband, and














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          the pockets at the waist--are more typical of vests than of
          shirts.  The sample is sleeveless; it is designed to look like
          and be worn as a vest in casual situations.

              As for the fringe of the drawstring, we do not consider it
          ornamentation in a trade sense.  See Internal Advice 66/80 of
          October 9, 1980.

          HOLDING:

              The sample, when in sizes for boys over the age of six, is
          classifiable as an unornamented woven cotton vest valued over two
          dollars each in item 381.5920, Tariff Schedules of the United
          States Annotated (TSUSA), textile category 359.  The rate of duty
          is 8 percent ad valorem.  When in infants' sizes, the sample is
          classifiable as an unornamented woven cotton vest valued over two
          dollars each in item 384.4421, TSUSA, textile category 359.  The
          rate of duty is 8 percent ad valorem.

              Under the proposed Harmonized Tariff Schedule of the United
          States Annotated (HTSUSA), the sample is classifiable in
          subheading 6211.32.0070, HTSUSA, textile category 359.  The rate
          of duty is 8.6 percent ad valorem.  This ruling is based on
          information supplied by our National Import Specialist without
          our having the benefit of the submitted sample. This
          classification represents the present position of the Customs
          Service under the proposed HTSUSA.  If changes occur before
          enactment, this advice may not continue to be applicable.  If you
          disagree with this ruling, please notify us and submit a new
          sample to this office.  We will reconsider our ruling in light of
          the submitted sample and will issue an expeditious response.


                                          Sincerely,



                                          John Durant, Director
                                          Commercial Rulings Division






















          6cc: Area Director, New York Seaport
          1cc: CITA
          1cc: NIS Gerard Shea