851321 85 Ruling Active

The tariff classification of a woman's 100% cotton knit vest from Portugal.

Issued May 7, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2035

Headings: 6110

Product description

346431). The vest has a full front opening with 3 button closures, and 2 zippered pockets located on the left and right sides, approximately 4 1/2 inches above the bottom hem of the vest. The vest fabric is quilted and is constructed with more than 9 stitches per 2 centimeters measured in the horizontal direction.

CBP rationale

The applicable subheading for the vest will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of apparel, knitted or crocheted; which is a vest other than a sweater vest; which is of cotton; other; and which is worn by women or girls.

Full text

NY 851321 May 7, 1990 CLA-2-61:S:N:N3I:359 Y 851321 CATEGORY: Classification TARIFF NO.: 6110.20.2035 Robert T. Stack Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, New York 10004 RE: The tariff classification of a woman's 100% cotton knit vest from Portugal. Dear Mr. Stack: In your letter dated April 10, 1990, you requested a tariff classification ruling, on behalf of your client, Liz Clairborne, Inc. The sample which you have submitted is a woman's cotton knit vest (style no. 346431). The vest has a full front opening with 3 button closures, and 2 zippered pockets located on the left and right sides, approximately 4 1/2 inches above the bottom hem of the vest. The vest fabric is quilted and is constructed with more than 9 stitches per 2 centimeters measured in the horizontal direction. The applicable subheading for the vest will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of apparel, knitted or crocheted; which is a vest other than a sweater vest; which is of cotton; other; and which is worn by women or girls. The rate of duty will be 20.7% ad valorem. Products of Portugal are not subject to quota restraints or visa requirements. 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

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