CLA-2-61:OT:RR:NC:N3:357
Ms. Gita Yao
Milgram & Company Ltd.
400-645 Wellington
Montreal, QC H3C 0L1, Canada
RE: The tariff classification of men’s and women’s knitted vests from China or Burma
Dear Ms. Yao:
In your letter dated May 5, 2017, you requested a tariff classification ruling on behalf of your client, Trimark Sportswear Group Ltd. The samples are being returned.
Style 19546 is a men’s vest constructed from 100% polyester, finely knit fabric that measures more than 9 stitches per two centimeters counted in the horizontal direction. Style 19546 is sleeveless and features a stand-up collar, a full front opening with a zippered closure, an inner storm flap at the top portion of the garment, oversized armholes with capping, contrasting color woven fabric inserts on the rear collar and shoulders, piping on the collar, on the front top right panel, and at the shoulder inserts, a contrasting color woven fabric inner collar, two slant zippered pockets below the waist, and a straight bottom with a drawcord and cord locks.
Style 99546 is a women’s vest constructed of 100% polyester knit fabric (outer shell) and 58.3% nylon and 41.7% polyester woven fabric of a contrast color (shoulder inserts) bonded to a knit fabric on the inner surface. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The vest features a stand up collar, contrasting color woven fabric inserts at the shoulders extending to the top sides of the collar, a full front opening with a zipper closure, oversized armholes, two front pockets with zipper closures below the waist, a draw cord and cord locks at the bottom of the vest, a reflective heat seal on the wearer’s right side panel, reflective fabric throughout, and a slightly longer curved back panel. The garment extends to below the waist.
The applicable subheading for Style 19546 will be 6110.30.3030, 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: Men’s or boys’. The rate of duty will be 32% ad valorem.
The applicable subheading for Style 99546 will be 6110.30.3035, 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.
We are returning your request for a ruling and the sample for styles 12802 and 92802. The classification of the merchandise which is the subject of your request, men’s and women’s jackets, involves a consideration of whether the merchandise may be classifiable in a woven anorak or similar article subheading.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade (CIT). See Item House, Inc. v. United States, CIT No. 14-00095.
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 https://hts.usitc.gov/current.
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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division