The tariff classification of two women’s garments from China

 N291926 December 7, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3035; 6110.20.2079 Ms. Jamie Lin HMS Productions Inc. 250 West 39th Street New York, NY 10018 RE: The tariff classification of two women’s garments from China Dear Ms. Lin: In your letter dated October 27, 2017, you requested a tariff classification ruling. Your samples will be returned. Style 8102976 is a woman’s sleeveless vest constructed from 100 percent polyester knit pile fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction the stitches were formed. The vest features a self-fabric fold-over collar, a full front opening with a zipper closure, rib-knit armhole bands, vertical welt pockets with a rib-knit finish at the waist (one on either side), and a rib-knit loose fitting bottom extending below the waist. Style 8103204nb is a woman’s cardigan style garment constructed from 94 percent cotton and 6 percent spandex. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a stand up collar with a one snap closure, a full front opening with a zipper closure extending through the stand-up collar, long sleeves with rib-knit cuffs, one faux slant pocket flap with a faux snap closure on the upper left chest, two faux slant pocket flaps with faux snap closures (one on either side) a hemmed bottom with a draw cord and cord locks. The garment extends to below the waist. You suggest classifications in heading 6102 (outerwear) for the jacket and vest. Although the jacket has tightening elements at the bottom there are only faux pockets at the waist, and the lightweight fabric does not provide sufficient protection from the weather. Similarly, the vest is lightweight, has a loose fitting bottom and does not provide adequate protection from the weather. Consequently, the applicable subheading for style 8102976 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: Vests, other than sweater vests: Women’s or girls’. The rate of duty will be 32 percent ad valorem. The applicable subheading for style 8103204nb will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 16.5 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