The tariff classification of a woman’s garment from China
Issued July 19, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3035
Headings: 6110
Product description
The provided sample is being returned as per your request. Style VS31-264 is a fully lined woman’s sleeveless vest constructed of 55% acrylic 45% modacrylic long pile fabric. The garment features a standup collar, a full front zippered opening, oversized armholes, and a straight garment bottom. A faux suede fabric comprises the placket, armhole trim, and the garment bottom trim. Two snap closures are found on the bottom trim below the front panel zipper. The garment extends to below the waist.
CBP rationale
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’.
Full text
N223016 July 19, 2012 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 woman’s garment from China Dear Mr. Ching: In your letter dated June 22, 2012, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style VS31-264 is a fully lined woman’s sleeveless vest constructed of 55% acrylic 45% modacrylic long pile fabric. The garment features a standup collar, a full front zippered opening, oversized armholes, and a straight garment bottom. A faux suede fabric comprises the placket, armhole trim, and the garment bottom trim. Two snap closures are found on the bottom trim below the front panel zipper. The garment extends to below the waist. 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, Thomas J. Russo Director National Commodity Specialist Division
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