The tariff classification of a women’s garment from China
Issued May 5, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3035
Headings: 6110
Product description
The remaining portion of the garment, after laboratory analysis, is being returned as per your request. The submitted sample, style 7393, is a women’s vest. The laboratory of U. S. Customs and Border Protection has determined the garment is constructed of a 100% polyester warp knit outer fabric that has been bonded to an inner weft knit polyester/acrylic pile fabric by an adhesive material. The pile fabric measures more than 9 stitches per 2 centimeters in the direction in which the stitches were formed. The sleeveless vest features a v-shaped neckline with a large foldover collar, a full front opening with a single toggle closure, oversized armholes, and a straight garment bottom. The vest extends from the shoulders to below the waist. Following Chapter 60, Note 1(c), the classification of Style 7393 is determined by the knit pile component.
CBP rationale
The applicable subheading for the vest 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
N148818 May 5, 2011 CLA-2-61:OT:RR:NC:N3:359 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 a women’s garment from China Dear Mr. Ching: In your letters dated January 18 and February 15, 2011, you requested a tariff classification ruling. The remaining portion of the garment, after laboratory analysis, is being returned as per your request. The submitted sample, style 7393, is a women’s vest. The laboratory of U. S. Customs and Border Protection has determined the garment is constructed of a 100% polyester warp knit outer fabric that has been bonded to an inner weft knit polyester/acrylic pile fabric by an adhesive material. The pile fabric measures more than 9 stitches per 2 centimeters in the direction in which the stitches were formed. The sleeveless vest features a v-shaped neckline with a large foldover collar, a full front opening with a single toggle closure, oversized armholes, and a straight garment bottom. The vest extends from the shoulders to below the waist. Following Chapter 60, Note 1(c), the classification of Style 7393 is determined by the knit pile component. The applicable subheading for the vest 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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