CLA-2-61:OT:RR:NC:3:359
Ms. Jane Kim
Jane Kim VIP Customs Service Inc.
1225 W. 190th Street, S# 305
Gardena, CA 90248
RE: The tariff classification of woman’s vest from China.
Dear Ms. Kim:
In your letter dated July 30, 2008 you requested a classification ruling on behalf of Forever 21 Logistics Inc. As requested, your sample is being returned to you.
The submitted sample, style 083C04726, is a woman’s sleeveless vest constructed from 100% cotton knitted fabric. The garment features sleeveless oversized armholes, a deep v-shaped front neckline, a full front opening with six button closures, and a rib knit garment bottom. The knit to shape provisions of Chapter 61, Statistical Note 6 do not apply to garments classified as vests.
The applicable subheading for the vest will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: Vests, other than sweater vests: women’s or girls’. The duty rate will be 16.5% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
The vest falls within textile category 359. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division