The tariff classification of a sweater vest from China.
Issued August 5, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.20.2025
Headings: 6110
Product description
The submitted sample, Style 260439 is a girl’s 100% cotton knitted vest with an 85% acrylic, 15% polyester faux fur lining. The outer surface of the vest measures less than 9 stitches per centimeter counted in the direction the fabric is formed. The garment is a redesigned version of Style 260439, subject of Ruling N104621, dated May 7, 2010. The current garment differs from the previously reversible style because sewn in fabric labels are now conspicuously sewn to the faux fur lining at the nape of the neck, precluding practical display of the faux fur side. We also note that while you describe the item as a vest,
CBP rationale
the applicable subheading for sweaters includes sweater vests. The applicable subheading for Style 260439 will be 6110.20.2025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: sweaters: girls’.
Full text
N117019 August 5, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2025 Ms. Laura Siegel Rabinowitz Sandler, Travis & Rosenberg, P.A. 551 Fifth Avenue, Suite 1100 New York, NY 10176 RE: The tariff classification of a sweater vest from China. Dear Ms. Siegel Rabinowitz: In your letter dated July 28, 2010, on behalf of Brilliant Global, Ltd., you requested a tariff classification ruling. The submitted sample, Style 260439 is a girl’s 100% cotton knitted vest with an 85% acrylic, 15% polyester faux fur lining. The outer surface of the vest measures less than 9 stitches per centimeter counted in the direction the fabric is formed. The garment is a redesigned version of Style 260439, subject of Ruling N104621, dated May 7, 2010. The current garment differs from the previously reversible style because sewn in fabric labels are now conspicuously sewn to the faux fur lining at the nape of the neck, precluding practical display of the faux fur side. We also note that while you describe the item as a vest, the applicable subheading for sweaters includes sweater vests. The applicable subheading for Style 260439 will be 6110.20.2025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: sweaters: girls’. The rate of duty will be 16.5 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
Ruling history
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