L88016 L8 Ruling Active

The tariff classification of a woman’s vest from China

Issued October 25, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3035

Headings: 6110

Product description

The submitted sample, style number 34433, is a woman’s sleeveless vest that is constructed from 100% acrylic, faux rabbit fur, knit fabric with a woven man-made fiber lining. The vest features a hood, oversized armholes, a full front opening with a zipper closure, 2 front side entry pockets in the waist area, and a rib knit bottom. The pockets are finished with rib knit fabric.

CBP rationale

The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…(vests) and similar articles, knitted: of man made fibers: other: vests, other than sweater vests: women’s.

Full text

NY L88016 October 25, 2005 CLA-2-61:RR:NC:TA:359 L88016 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Stacey Bauman American Shipping Company, Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of a woman’s vest from China Dear Ms. Bauman: In your letter dated October 3, 2005, on behalf of Maurices, Inc., 105 W. Superior Street, Duluth, MN 55802, you requested a tariff classification ruling. The submitted sample, style number 34433, is a woman’s sleeveless vest that is constructed from 100% acrylic, faux rabbit fur, knit fabric with a woven man-made fiber lining. The vest features a hood, oversized armholes, a full front opening with a zipper closure, 2 front side entry pockets in the waist area, and a rib knit bottom. The pockets are finished with rib knit fabric. The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…(vests) and similar articles, knitted: of man made fibers: other: vests, other than sweater vests: women’s. The rate of duty will be 32% ad valorem. The vest falls within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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