CLA-2-61:OT:RR:NC:TAB:359
Ms. Jeanette Wong
Traffic/Customs Administration
IFL (US) Inc.
8680 Cambie Street
Vancover, B.C.
Canada V6P 6M9
RE: The tariff classification of a women’s garment from China
Dear Ms. Wong:
In your letter dated November 15, 2010, you requested a tariff classification ruling on a garment that will be sold to IFL (US) Inc., 3710-B Irongate Road, Bellingham, Washington. The submitted sample will be returned as per your request.
Style KS12008 is a women’s sleeveless vest constructed of a finely knit 100% cotton jersey fabric. The outer surface of the knit fabric measures more than 9 stitches per 2 centimeters in the direction in which the stitches were formed. The vest features a v-shaped front neckline, a full front opening with a no means of closure, oversized armholes, a non-functional tab belt with a metal buckle sewn at the center of the rear panel waist area, and 1 x 1 ribbed fabric trim sewn on either side of the front panels that simulate pockets. The vest is trimmed at the neckline, down the front panel edges, armhole openings, and garment bottom with 1 x 1 ribbed knit fabric. The vest extends to below the waist. A lace-like trimmed chiffon flyaway extension is sewn under the front panel of the knitted vest creating a draped effect at the garment front. The extension falls to the upper thigh area at the sides and rear. The essential character of the garment is imparted by the knit vest portion of the garment, General Rules of Interpretation (GRI) Rule 3, noted. Knitted cotton vests, other than sweater vests, are specifically provided for under 6110.20.2035, HTSUS.
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