N058188 N0 Ruling Active

The tariff classification of woman’s vest from China.

Issued May 14, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3035

Headings: 6110

Product description

As requested, your sample is being returned to you. The submitted sample, style 89FK0322, is a woman’s “C & C California” label cut and sewn sleeveless vest constructed from 34% polyester, 33% rayon, and 33% cotton finely knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features oversized armholes, a hood, a v-shaped front neckline, a full front opening with five button closures, two front pockets at the waist, and a self-fabric bottom band.

CBP rationale

The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: Vests, other than sweater vests: women’s or girls’.

Full text

N058188 May 14, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Marilyn Santos Supreme International Corporation 3000 NW 107 Avenue Miami, FL 33172 RE: The tariff classification of woman’s vest from China. Dear Ms. Santos: In your letter dated April 15, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 89FK0322, is a woman’s “C & C California” label cut and sewn sleeveless vest constructed from 34% polyester, 33% rayon, and 33% cotton finely knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features oversized armholes, a hood, a v-shaped front neckline, a full front opening with five button closures, two front pockets at the waist, and a self-fabric bottom band. The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: Vests, other than sweater vests: women’s or girls’. The duty rate will be 32% 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/. 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 Francine Vivona-Brock at 646-733-3049. 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 →