N065350 N0 Ruling Active

The tariff classification of woman’s vest from China.

Issued July 10, 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 498702, is a woman’s “Marconi Coldwater Creek” label sleeveless vest constructed from 100% polyester knitted fabric that has been brushed on both the inside and outside surfaces. The garment features oversized armholes, a stand-up collar, a full front zippered opening that extends to the top of the collar, two front vertical inset pockets at the waist, and a hemmed garment bottom. Woven fabric trim is found at the armholes and pocket openings.

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: Other: Vests, other than sweater vests: Women’s or girls’.

Full text

N065350 July 10, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Mr. Anthony J. Cannata Alto Customhouse Brokers Inc. 145-03 156th Street Jamaica, NY 11434 RE: The tariff classification of woman’s vest from China. Dear Mr. Cannata: In your letter dated June 15, 2009 you requested a classification ruling on behalf of Marconi USA. As requested, your sample is being returned to you. The submitted sample, style 498702, is a woman’s “Marconi Coldwater Creek” label sleeveless vest constructed from 100% polyester knitted fabric that has been brushed on both the inside and outside surfaces. The garment features oversized armholes, a stand-up collar, a full front zippered opening that extends to the top of the collar, two front vertical inset pockets at the waist, and a hemmed garment bottom. Woven fabric trim is found at the armholes and pocket openings. 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: 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

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