CLA-2-61:OT:RR:NC:TAB:359

Ms. Barbara Bettke
Guess?, Inc.
1444 South Alameda Street
Los Angeles, California 90021

RE: The tariff classification of a women’s garment from Vietnam.

Dear Ms. Bettke:

In your letter dated November 9, 2009, you requested a tariff classification ruling. The provided sample is being returned as per your request.

Style W03897M29V0, which you also describe as “Staci Vest”, is a women’s sleeveless vest constructed of a knitted 100% rayon fabric (front panels extending from the bust area to the draped panel bottom and the upper and lower rear panels) and a polyurethane coated fabric (the balance of the upper front panels extending to outline the armholes, the rear neckband, and a 1-1/2 inch wide rear insert sewn across the garment that separates the two rear panels). The outer surface of the knitted 100% rayon fabric measures more than 9 stitches per 2 centimeters in the direction in which the stitches were formed. The vest features a mock-styled high neckline and a full front opening with draped asymmetrical front panels that extend to the bottom of the torso at the center of the garment. The garment sides and rear panels extend to below the waist. Additional features include a buckled tightener on the rear neckline, a zipper at the chest area and underarm area on either front panel, and oversized armhole openings that expose the shoulders and either side of the upper back area. A self-fabric lining is found on the lower front and rear panels, and a printed woven fabric lines the majority of the reminder of the garment. The essential character is given by the knitted rayon fabric; Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3, noted.

The applicable subheading for the garment 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 . . . Other: Vests, other than sweater vests: Women’s or girls’. 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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