CLA-2-61:OT:RR:NC:TAB:359
Mr. Rich DeVitto
Agility Logistics
310 McClellan Highway
East Boston, MA 02228
RE: The tariff classification of a women’s garment from China or Hong Kong.
Dear Mr. DeVitto:
In your letter dated April 7, 2010, you requested a tariff classification ruling on behalf of Telluride Clothing Co. The provided sample will be returned as per your request.
Style B3071 is a women’s sleeveless vest constructed of a 100% cotton double knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The double breasted styled vest features a lapel collar, a full front opening with a zippered outer closure and a single metal snap inside closure, oversized armhole openings, and a straight garment bottom. Ribbed knit capping trims the lapel, the front panel edges, the armhole openings and the garment bottom. Various sized leather overlays are found on the lapel, on the lower front panel, the garment sides, and the back panel. The garment extends from the shoulders to below the waist. The essential character of the garment is imparted by the double knit 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 6110.20.2035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…(vests)…knitted or crocheted: Of cotton: Other . . . 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/.
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