N192702 N1 Ruling Active

The tariff classification of two women’s vests from China.

Issued December 2, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3035

Headings: 6110

Product description

As requested, your samples are being returned to you. Style 1109-1916, is a “Reba” label fully lined woman’s sleeveless vest constructed of long pile fabric, both the ground fabric and the pile portion are 100% polyester. The garment features oversized armholes, a full front zippered opening with a coated fabric placket that has various plastic shapes sewn on it, and a coated fabric yoke on the upper rear panel. The garment extends to below the waist. Style 1109C-008, is a “Chelsea & Violet” label fully lined woman’s sleeveless vest constructed of long pile fabric, both the ground fabric and the pile portion are 100% polyester. The garment features a v-shaped front neckline, oversized armholes and a full front opening with four hook and eye closures. The garment extends to below the waist.

CBP rationale

The applicable subheading for styles 1109-1916 and 1109C-008 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’.

Full text

N192702 December 2, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Sara Schachner Soulstar Creations, LLC 570 Seventh Avenue, Suite 1007 New York, NY 10018 RE: The tariff classification of two women’s vests from China. Dear Ms. Schachner: In your letters dated September 26, 2011 and November 4, 2011 you requested a classification ruling. As requested, your samples are being returned to you. Style 1109-1916, is a “Reba” label fully lined woman’s sleeveless vest constructed of long pile fabric, both the ground fabric and the pile portion are 100% polyester. The garment features oversized armholes, a full front zippered opening with a coated fabric placket that has various plastic shapes sewn on it, and a coated fabric yoke on the upper rear panel. The garment extends to below the waist. Style 1109C-008, is a “Chelsea & Violet” label fully lined woman’s sleeveless vest constructed of long pile fabric, both the ground fabric and the pile portion are 100% polyester. The garment features a v-shaped front neckline, oversized armholes and a full front opening with four hook and eye closures. The garment extends to below the waist. The applicable subheading for styles 1109-1916 and 1109C-008 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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