The tariff classification of a unisex vest from China

N344146 December 12, 2024 CLA-2-61:OT:RR:NC:N1:359 CATEGORY: Classification TARIFF NO.: 6110.30.3035; 9903.88.15 Yvonne Morgan Supply Chain Solutions LLC 4607 44th St. SEGrand Rapids, MI 49512 RE:  The tariff classification of a unisex vest from China Dear Ms. Morgan: In your resubmitted letter, received by this office November 19, 2024, you requested a tariff classification. The request is on behalf of your client, Arbill Industries. As requested, your sample will not be returned. Product code A20754(x) is a vest constructed from 100 percent polyester mesh 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 V-shaped neckline, a full front opening with a zipper closure, a patch pocket on the upper front left panel, oversized hemmed sleeve openings, two-inch reflective stripping horizontally and vertically, and a hemmed bottom that reaches below the waist. Product code A20754(x) cannot be identified as men’s or boys’, or women’s or girls’, and is considered an unisex garment, Chapter 61 Note 9 Harmonized Tariff Schedule of the United States (HTSUS), noted. Consequently, the applicable subheading for product code A20754(x) will be 6110.30.3035, 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. In addition, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6110.30.3035, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6110.30.3035, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Renee Orsat at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division