F85311 F8 Ruling Active

The tariff classification of a ladies vest from China or Hong Kong.

Issued April 19, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6113.00.1012

Headings: 6113

Product description

The sample will be returned to you as requested. The submitted sample, Style 6797 is a ladies vest composed of 100% knit polyester fabric coated with 100% polyurethane plastic material that completely obscures the underlying fabric. The vest has a flap full front zippered closure and a jewel neckline.

CBP rationale

The applicable subheading for the vest, Style 6797 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other.

Full text

NY F85311 April 19, 2000 CLA-2-61:RR:NC:3:353 F85311 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Ms. Maristella Iacobello Phillips-Van Heusen Corp. 200 Madison Ave. New York, NY 10016 RE: The tariff classification of a ladies vest from China or Hong Kong. Dear Ms. Iacobello: In your letter dated April 5, 2000 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, Style 6797 is a ladies vest composed of 100% knit polyester fabric coated with 100% polyurethane plastic material that completely obscures the underlying fabric. The vest has a flap full front zippered closure and a jewel neckline. The applicable subheading for the vest, Style 6797 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other.” The rate of duty will be 5.3% ad valorem. 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →