The tariff classification of a girl’s vest from China

N104621 May 7, 2010 CLA-2-61:OT:RR:NC:358 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Laura Siegel Rabinowitz Sandler Travis & Rosenberg, P.A. 551 Fifth Avenue Suite 1100 New York, NY 10176 RE: The tariff classification of a girl’s vest from China Dear Ms. Rabinowitz: In your letter dated May 4, 2010, on behalf of Brilliant Global, Ltd., you requested a classification ruling. The submitted sample will be returned to you as requested. The sample, your Reference 021836.10000, Style 260439, is a girl’s sleeveless reversible vest. One side is constructed from cable knit cotton fabric that contains fewer than 9 stitches per 2 centimeters counted in the direction the fabric is formed. The other side is constructed from finely knit pile faux fur fabric that is 85% acrylic, 15% polyester. The full front opening garment has a one button closure on the cable knit side. Cotton fabric trim, approximately ½ inches wide surrounds the shell and armholes of the pile knit side of the garment. While you state in your letter that the item is a cotton knitted vest and that it is not a reversible vest we conclude otherwise. The article has all the attributes of a true reversible garment. The lack of closure on the pile knit side is not an impediment to wear. The essential character is given by the faux fur side, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vests, knitted: of man made fibers: other…other: vests, other than sweater vests: women’s. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division