CLA-2-61:OT:RR:NC:N3:356
Ms. Selina Breedlove
Haggar Clothing Company
11511 Luna Road
Dallas, TX 75234
RE: The tariff classification of men’s knitted vests from Bangladesh.
Dear Ms. Breedlove:
In your letter dated January 22, 2013, you requested a tariff classification ruling. As requested, your samples will be returned.
Style HF-10014 is a men’s vest constructed from 100 percent cotton, knit fabric that measures 14 stitches per two centimeters counted in the horizontal direction. The garment is sleeveless and features a jacquard knit front panel with a jersey knit back panel, a rib knit V-neckline, oversized armholes with rib knit edging, and a 2x2 rib knit bottom.
Style HF-10015 is a men’s vest constructed from 55 percent cotton, 45 percent flax, jersey knit fabric that measures 14 stitches per two centimeters counted in the horizontal direction. The garment is sleeveless and features a rib knit V-neckline, a left-over-right full front opening with five button closures, oversized armholes with rib knit edging, and a 1x1 rib knit bottom.
The applicable subheading for Style HF-10014 will be 6110.20.2030, 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: other: vests, other than sweater vests: men’s or boys’. The duty rate will be 16.5 percent ad valorem.
Although you believe Style HF-10015 is also classifiable in 6110.20.2030, HTSUS, the presence of 45 percent flax fibers in the garment, as claimed in your correspondence, affects the classification. Consequently, the applicable subheading for Style HF-10015 will be 6110.20.1022, HTSUS, which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: containing 36 percent or more by weight of flax fibers: vests, other than sweater vests: men’s or boys’. The duty rate will be 5 percent ad valorem.
At the time of entry, Customs may verify the actual fiber content of Style HF-10015. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information indicated above.
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 the 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 Mary Ryan at (646) 733-3271.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division