N099963 N0 Ruling Active

The tariff classification of women’s garments from China.

Issued April 23, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3035

Headings: 6110

Product description

Your provided sample is being returned as per your request. Style 6415 is a women’s sleeveless vest constructed of a 48% rayon 48% polyester 4% spandex finely knitted jersey fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The vest features a full front opening with no means of closure, oversized armhole openings, and two patch pockets below the waist on either front panel. A 2 x 2 rib knit fabric comprises the shawl-like collar and extends down the front panel edges to the garment bottom. The shawl-like collar is held in place by a faux button tab on the edges of the upper front panels. The vest extends to above the knee area.

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

N099963 April 23, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of women’s garments from China. Dear Mr. Ching: In your letter dated March 19, 2010, you requested a tariff classification ruling. Your provided sample is being returned as per your request. Style 6415 is a women’s sleeveless vest constructed of a 48% rayon 48% polyester 4% spandex finely knitted jersey fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The vest features a full front opening with no means of closure, oversized armhole openings, and two patch pockets below the waist on either front panel. A 2 x 2 rib knit fabric comprises the shawl-like collar and extends down the front panel edges to the garment bottom. The shawl-like collar is held in place by a faux button tab on the edges of the upper front panels. The vest extends to above the knee area. 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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