N290057 N2 Ruling Active

The tariff classification of a woman’s vest from China

Issued October 6, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3035

Headings: 6110

Product description

As requested, your sample will be returned. Style 173063031 is a ladies fully lined sleeveless faux fur vest constructed from 100% polyester knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The vest features a stand up collar, one hook and eye front closure below the bust, and a hemmed bottom.

CBP rationale

The applicable subheading for style 173063031 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 (con.

Full text

N290057 October 6, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Mr. Michael S. McCullough Vandegrift Forwarding Company Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a woman’s vest from China Dear Mr. McCullough: In your letter dated September 6, 2017, you requested a tariff classification ruling on behalf of Talbots. As requested, your sample will be returned. Style 173063031 is a ladies fully lined sleeveless faux fur vest constructed from 100% polyester knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The vest features a stand up collar, one hook and eye front closure below the bust, and a hemmed bottom. The applicable subheading for style 173063031 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 (con.): Of man-made fibers (con.): Other: Other: Other: Vests, other than sweater vests: Women’s or girls’. The rate of duty will be 32 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 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 Renée Orsat at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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