N178502 N1 Ruling Active

The tariff classification of a women’s outerwear vest from India

Issued August 30, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.49.9070

Headings: 6211

Product description

The item in question, style #011-9198, is a women’s woven outerwear vest. It has a full front opening with a five-button closure, drawstrings at the waist and the neck, a woven lining, flap pockets with snaps at the waist and two chest pockets. According to your letter the garment is composed of a 48% wool/36% acrylic/10% polyester/3% mohair/2% nylon/1% metallic blend, with the metallic filament wrapped around the wool yarn. This yarn is regarded as other textile material for tariff purposes. In addition, the man-made fibers are aggregated in determining chief weight. Therefore, for classification purposes the weight is 49% other textile material/48% man-made fibers/3% mohair. In the normal course of production of textile products fiber content may vary from what is specified. In cases such as this, where the variance between the competing materials is only 1%, it is easily possible that upon importation a given shipment may be in chief weight of man-made fibers, resulting in a different classification. Consequently, this ruling is valid only for the facts as stated herein.

CBP rationale

The applicable subheading for the vest will be 6211.49.9070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ vests, of other textile materials.

Full text

N178502 August 30, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6211.49.9070 Ms. Maya Kessler Eddie Bauer 10401 NE 8th St. Bellevue, WA 98004 RE: The tariff classification of a women’s outerwear vest from India Dear Ms. Kessler: In your letter dated July 25, 2011, you requested a tariff classification ruling. The sample you submitted is being returned to you as requested. The item in question, style #011-9198, is a women’s woven outerwear vest. It has a full front opening with a five-button closure, drawstrings at the waist and the neck, a woven lining, flap pockets with snaps at the waist and two chest pockets. According to your letter the garment is composed of a 48% wool/36% acrylic/10% polyester/3% mohair/2% nylon/1% metallic blend, with the metallic filament wrapped around the wool yarn. This yarn is regarded as other textile material for tariff purposes. In addition, the man-made fibers are aggregated in determining chief weight. Therefore, for classification purposes the weight is 49% other textile material/48% man-made fibers/3% mohair. In the normal course of production of textile products fiber content may vary from what is specified. In cases such as this, where the variance between the competing materials is only 1%, it is easily possible that upon importation a given shipment may be in chief weight of man-made fibers, resulting in a different classification. Consequently, this ruling is valid only for the facts as stated herein. The applicable subheading for the vest will be 6211.49.9070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ vests, of other textile materials. The rate of duty will be 7.3 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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