M84144 M8 Ruling Active

The tariff classification of a vest for ladies’ wear from Indonesia

Issued June 20, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2035

Headings: 6110

Product description

Submitted style EL1993, manufactured from knitted pile fabric of 100% cotton, is a sleeveless, pullover garment, basically characterized by oversized armholes, by a hood through which an adjustable drawstring is threaded, by a deep v-neckline, and by an open pocket across the lower front. As you have requested, the sample garment is being returned.

CBP rationale

The applicable subheading for this style will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…(vests) and similar articles, knitted…of cotton, other, other, vests, other than sweater vests, women’s.

Full text

NY M84144 June 20, 2006 CLA-2-61:RR:NC:TA:359 M84144 CATEGORY: Classification TARIFF NO.: 6110.20.2035 Lori J. P. Boullet Columbia Sportswear Comnpany 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a vest for ladies’ wear from Indonesia Dear Ms. Boullet: In your letter dated June 7, 2006 you requested a classification ruling. Submitted style EL1993, manufactured from knitted pile fabric of 100% cotton, is a sleeveless, pullover garment, basically characterized by oversized armholes, by a hood through which an adjustable drawstring is threaded, by a deep v-neckline, and by an open pocket across the lower front. As you have requested, the sample garment is being returned. The applicable subheading for this style will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…(vests) and similar articles, knitted…of cotton, other, other, vests, other than sweater vests, women’s. The duty rate will be 16.5 per cent 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 garment falls within textile category designation 359. 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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