N252798 N2 Ruling Active

The tariff classification of a woman’s vest from Korea

Issued May 21, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.43.0076

Headings: 6211

Product description

Your sample will be returned as requested. Style 814 is a woman’s reversible vest constructed from 100% polyester woven fabric. The vest is lightly padded with a quilted outer shell and features a full front opening secured by a zipper closure that extends to the top of the collar, unsecured pockets at the waist, and a hemmed bottom. Although you requested classification of style 814 under subheading 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), the garment provides insufficient coverage for wear without another outerwear garment. Consequently,

CBP rationale

the applicable subheading for style 814 will be 6211.43.0076, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Vests: Other.

Full text

N252798 May 21, 2014 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.0076 Mr. Steven K. Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s vest from Korea Dear Mr. Kim: In your letter dated April 23, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style 814 is a woman’s reversible vest constructed from 100% polyester woven fabric. The vest is lightly padded with a quilted outer shell and features a full front opening secured by a zipper closure that extends to the top of the collar, unsecured pockets at the waist, and a hemmed bottom. Although you requested classification of style 814 under subheading 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), the garment provides insufficient coverage for wear without another outerwear garment. Consequently, the applicable subheading for style 814 will be 6211.43.0076, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Vests: Other. The rate of duty will be 16 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 the 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 Kimberly Rackett at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →