N183936 N1 Ruling Active

The tariff classification of a girl’s vest from Bangladesh.

Issued February 22, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3035

Headings: 6110

Product description

As requested, the sample will be returned to you. Your submitted sample, Style DS355T-EEG is a girl’s vest. A Customs Laboratory Report dated February 7, 2012, indicates that the two front panels are constructed from weft knit 80% acrylic, 20% polyester cut pile fabric. The fabric gives the appearance of faux fur. The front panels are lined with a polyester woven fabric. The back panel is constructed of lightweight rib- knit 60% cotton, 40% polyester fabric. The garment features a full frontal opening and an attached sash.

CBP rationale

The applicable subheading for Style DS355T-EEG 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 fabric: other: other: other, other: vests, other than sweater vests: women’s or girls’.

Full text

N183936 February 22, 2012 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Maribel Jimenez Jaya Apparel Group, LLC 5175 South Soto Street Vernon, CA 90058 RE: The tariff classification of a girl’s vest from Bangladesh. Dear Ms. Jimenez: In your letter dated September 6, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, Style DS355T-EEG is a girl’s vest. A Customs Laboratory Report dated February 7, 2012, indicates that the two front panels are constructed from weft knit 80% acrylic, 20% polyester cut pile fabric. The fabric gives the appearance of faux fur. The front panels are lined with a polyester woven fabric. The back panel is constructed of lightweight rib- knit 60% cotton, 40% polyester fabric. The garment features a full frontal opening and an attached sash. The applicable subheading for Style DS355T-EEG 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 fabric: other: other: other, other: vests, other than sweater vests: women’s or girls’. The rate of duty will be 32 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, Thomas J. Russo Director National Commodity Specialist Division

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