N260123 N2 Ruling Active

The tariff classification of a woman’s vest from Vietnam

Issued January 8, 2015 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 U1JMTDCD886 is a woman’s sleeveless garment constructed from 97% polyester and 3% elastane woven fabric. The vest features a deep V-neckline that extends below the midriff, a lapel collar, and a full front opening secured with a single closure below the midriff. The vest provides insufficient coverage for wear without another outerwear garment. Although you requested classification of style U1JMTDCD886 under subheading 6204.33.5010, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of a vest under heading 6211, HTSUS. Consequently,

CBP rationale

LLC 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a woman’s vest from Vietnam Dear Ms. Bodnar: In your letter dated December 9, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style U1JMTDCD886 is a woman’s sleeveless garment constructed from 97% polyester and 3% elastane woven fabric. The vest features a deep V-neckline that extends below the midriff, a lapel collar, and a full front opening secured with a single closure below the midriff. The vest provides insufficient coverage for wear without another outerwear garment. Although you requested classification of style U1JMTDCD886 under subheading 6204.33.5010, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of a vest under heading 6211, HTSUS. Consequently, the applicable subheading for style U1JMTDCD886 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/.

Full text

N260123 January 8, 2015 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.0076 Ms. Brenda Bodnar Jones Holding LLC 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a woman’s vest from Vietnam Dear Ms. Bodnar: In your letter dated December 9, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style U1JMTDCD886 is a woman’s sleeveless garment constructed from 97% polyester and 3% elastane woven fabric. The vest features a deep V-neckline that extends below the midriff, a lapel collar, and a full front opening secured with a single closure below the midriff. The vest provides insufficient coverage for wear without another outerwear garment. Although you requested classification of style U1JMTDCD886 under subheading 6204.33.5010, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of a vest under heading 6211, HTSUS. Consequently, the applicable subheading for style U1JMTDCD886 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 via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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