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N105064 N1 Ruling Active

The tariff classification of women’s vests from Vietnam

Issued May 14, 2010 by U.S. Customs and Border Protection.

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N1 N105064 (May 14, 2010)

Tariff classification

HTS codes: 6211.43.0076, 6211.42.0070

Headings: 6211

Product description

Your samples will be returned as requested. Style # 1603 is a woman’s vest constructed from 100% cotton woven printed fabric. The vest features a deep v-neckline, oversized armholes, a full frontal opening secured by four buttons, two pockets at the waist and a self-fabric tie in the rear. The garment provides insufficient coverage for wear without another outerwear garment. Style # 2610 is a woman’s vest constructed from 100% cotton woven solid color fabric. The vest features a deep v-neckline, oversized armholes, a full frontal opening secured by three buttons and two pockets at the waist. The garment provides insufficient coverage for wear without another outerwear garment.

CBP rationale

The applicable subheading for both styles will be 6211.42.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: vests. The applicable subheading for the vests made out of 100% polyester woven fabric will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: vests: other.

Full text

N105064 May 14, 2010 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.42.0070, 6211.43.0076 Mr. Wilfred Gonzalez Trans-Union Customs Service, Inc. 11941 S. Prairie Avenue Hawthorne, CA 90250 RE: The tariff classification of women’s vests from Vietnam Dear Mr. Gonzalez: In your letter dated May 4, 2010, you requested a classification ruling on behalf of Strategic Distribution, LLP. Your samples will be returned as requested. Style # 1603 is a woman’s vest constructed from 100% cotton woven printed fabric. The vest features a deep v-neckline, oversized armholes, a full frontal opening secured by four buttons, two pockets at the waist and a self-fabric tie in the rear. The garment provides insufficient coverage for wear without another outerwear garment. Style # 2610 is a woman’s vest constructed from 100% cotton woven solid color fabric. The vest features a deep v-neckline, oversized armholes, a full frontal opening secured by three buttons and two pockets at the waist. The garment provides insufficient coverage for wear without another outerwear garment. The applicable subheading for both styles will be 6211.42.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: vests. The duty rate will be 8.1 percent ad valorem. You had also inquired about the classification of the same vests if made with 100% polyester woven fabric. The applicable subheading for the vests made out of 100% polyester woven fabric will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: vests: other. The duty rate will be 16 percent 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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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