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The tariff classification of a women’s garment from China or Hong Kong.
Issued April 29, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N100817 (April 29, 2010)
Tariff classification
HTS codes: 6110.20.2035
Headings: 6110
Product description
The provided sample will be returned as per your request. Style B3071 is a women’s sleeveless vest constructed of a 100% cotton double knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The double breasted styled vest features a lapel collar, a full front opening with a zippered outer closure and a single metal snap inside closure, oversized armhole openings, and a straight garment bottom. Ribbed knit capping trims the lapel, the front panel edges, the armhole openings and the garment bottom. Various sized leather overlays are found on the lapel, on the lower front panel, the garment sides, and the back panel. The garment extends from the shoulders to below the waist. The essential character of the garment is imparted by the double knit fabric; Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3, noted.
CBP rationale
The applicable subheading for the garment will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…(vests)…knitted or crocheted: Of cotton: Other .
Full text
N100817 April 29, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2035 Mr. Rich DeVitto Agility Logistics 310 McClellan Highway East Boston, MA 02228 RE: The tariff classification of a women’s garment from China or Hong Kong. Dear Mr. DeVitto: In your letter dated April 7, 2010, you requested a tariff classification ruling on behalf of Telluride Clothing Co. The provided sample will be returned as per your request. Style B3071 is a women’s sleeveless vest constructed of a 100% cotton double knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The double breasted styled vest features a lapel collar, a full front opening with a zippered outer closure and a single metal snap inside closure, oversized armhole openings, and a straight garment bottom. Ribbed knit capping trims the lapel, the front panel edges, the armhole openings and the garment bottom. Various sized leather overlays are found on the lapel, on the lower front panel, the garment sides, and the back panel. The garment extends from the shoulders to below the waist. The essential character of the garment is imparted by the double knit fabric; Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3, noted. The applicable subheading for the garment will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…(vests)…knitted or crocheted: Of cotton: Other . . . Other: Vests, other than sweater vests: Women’s or girls’. The duty rate will be 16.5% 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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