N286150 N2 Ruling Active

The tariff classification of a men’s sweater vest from Lesotho.

Issued June 2, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3010

Headings: 6110

Product description

As requested, your sample will be returned. The submitted sample, Style JSW-800FZV, is a men’s sweater vest constructed from 100% polyester, knit fabric that has been brushed on the inner surface. The fabric measures 9 stitches per two centimeters counted in the horizontal direction. Style JSW-800FZV is sleeveless and features a self-fabric stand-up collar; a full front opening with a zippered closure; oversized armholes with elasticized capping; two slant front pockets below the waist; a contrasting color inner collar; and a straight bottom with elasticized capping.

CBP rationale

The applicable subheading for Style JSW-800FZV will be 6110.30.3010, 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: sweaters: men’s.

Full text

N286150 June 2, 2017 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3010 Ms. Hui Umbach Roytex, Inc. 16 E. 34th Street New York, NY 10016 RE: The tariff classification of a men’s sweater vest from Lesotho. Dear Ms.Umbach: In your letter dated April 21, 2017, and in subsequent undated correspondence received in our office in May 2017, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style JSW-800FZV, is a men’s sweater vest constructed from 100% polyester, knit fabric that has been brushed on the inner surface. The fabric measures 9 stitches per two centimeters counted in the horizontal direction. Style JSW-800FZV is sleeveless and features a self-fabric stand-up collar; a full front opening with a zippered closure; oversized armholes with elasticized capping; two slant front pockets below the waist; a contrasting color inner collar; and a straight bottom with elasticized capping. The applicable subheading for Style JSW-800FZV will be 6110.30.3010, 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: sweaters: men’s. The rate of duty 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 the World Wide Web at https://hts.usitc.gov/current. 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 Maryalice Nowak at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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