The tariff classification of a women’s garment from Taiwan
Issued December 18, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3035
Headings: 6110
Product description
The provided sample will be returned as per your request. Style 102678 is a women’s sleeveless vest constructed of a 95% rayon 5% spandex finely knitted fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The “INC International Concepts” label vest features a v-shaped front neckline, a full front opening with no means of closure, draped asymmetrical front panels, an oversized draped free hanging lapel, and oversized armhole openings. A studded design is found on the outer surface of the entire rear panel and down the edge of the lapel along the front panel opening. Both the vest body and the lapel are fully lined. The vest extends to below the waist. Based on construction and styling features, the man-made fabric garment is properly classified as a vest, other than a sweater vest which is specifically provided for under 6110.30.3035, HTSUS.
CBP rationale
The applicable subheading for the garment 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 .
Full text
N086588 December 18, 2009 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Mr. Jeff Victoria Macy’s Merchandising Group 11 Penn Plaza NY, NY 10001 RE: The tariff classification of a women’s garment from Taiwan Dear Mr. Victoria: In your letter dated December 2, 2009, you requested a tariff classification ruling. The provided sample will be returned as per your request. Style 102678 is a women’s sleeveless vest constructed of a 95% rayon 5% spandex finely knitted fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The “INC International Concepts” label vest features a v-shaped front neckline, a full front opening with no means of closure, draped asymmetrical front panels, an oversized draped free hanging lapel, and oversized armhole openings. A studded design is found on the outer surface of the entire rear panel and down the edge of the lapel along the front panel opening. Both the vest body and the lapel are fully lined. The vest extends to below the waist. Based on construction and styling features, the man-made fabric garment is properly classified as a vest, other than a sweater vest which is specifically provided for under 6110.30.3035, HTSUS. The applicable subheading for the garment 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 rate of duty 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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