The tariff classification of a women’s knit vest from China

NY M80445 March 7, 2006 CLA-2-61:RR:NC:N3:359 M80445 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Djibril Makalou Ann Taylor 1372 Broadway, 6th floor New York, NY 10018 RE: The tariff classification of a women’s knit vest from China Dear Ms. Makalou: In your letter dated February 13, 2006, you requested a classification ruling. You submitted a sample identified as style 58-144073. In our letter you described the garment as a woven shearling sleeveless upper body garment, constructed of 70% acrylic and 30% polyester with faux fur backing. Upon examination of the garment, it was determined that the garment, a women’s vest, is made of bonded knit fabric. As the interior fabric is a knit pile, Note 1 to Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS) applies. The surface of the pile fabric measures more than 9 stitches per 2 centimeters in the horizontal direction. The pile fabric is made of approximately 70% acrylic and 30% polyester fiber. The garment features a round neckline with a hook and eye closure and a band of embroidery surrounding the entire perimeter of the garment. The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Vests, other than sweater vests: Women’s or girls’. The duty rate will be 332% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division