The tariff classification of a women’s vest from China

N166637 June 8, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Mr. Min Xie Phillips-Van Heusen Corporation 200 Madison Avenue NY, NY 10016 RE: The tariff classification of a women’s vest from China Dear Mr. Xie: In your letter dated May 12, 2011, you requested a tariff classification ruling. Your sample is being returned as per your request. Style THBRFALLHOL1199 is a “Tommy Hilfiger” label women’s vest constructed of bonded fabric with an outer layer of a PU coated 100% polyester knitted fabric bonded to inner layer of a 70% acrylic 30% polyester long pile fabric. You state that the outer layer fabric PU coating is celluar. The garment has oversized armholes, a full front opening with a zippered closure, a foldover collar with two buckle tighteners, two zippered pockets on the lower front panels, and a straight garment bottom with a 2-inch foldover hem finish that exposes the long pile inner layer. The garment extends to below the waist. Legal Note 1 to Chapter 60 of the Harmonized Tariff Schedule of the United States (HTSUS), states in part: "1(c)… knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001." Heading 6001 governs the classification of knit pile fabrics. Application of this Chapter Note to garments dictates that garments of bonded fabric, of which one layer is knit pile, are to be treated as garments of knit pile construction for purposes of tariff classification. Therefore, the garment is properly classified as a vest under heading 6110, HTSUS. The classification remains the same whether the PU coating on the outer layer fabric is compact or cellular. The applicable subheading for the garment 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 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division