CLA-2-61:OT:RR:NC:WA:356
Mr. Robert Ryan
BNSF Logistics International, Inc.
P.O. Box 610629
Dallas Fort Worth Airport, Texas 75261-0629
RE: The tariff classification of a men’s bonded vest from China.
Dear Mr. Ryan:
In your letter, which was received by this office on November 13, 2009, you requested a tariff classification ruling on behalf of Williamson Dickie Manufacturing Company. Your sample was destroyed during laboratory analysis and cannot be returned.
Lot TE 424 is a men’s vest constructed from a bonded fabric consisting of an outer layer of 92% polyester, 8% spandex, woven fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester finely knit pile fabric. The garment is sleeveless with oversized armholes and features a self-fabric stand-up collar; a full front opening with a zipper closure; a zippered pocket on the left chest; patch pockets below the waist; and a straight bottom with a drawcord and cord locks.
Laboratory analysis has determined that the inner layer of this fabric is of knit pile construction. Following Chapter 60, Note 1(c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric.
Consequently, the applicable subheading for Lot TE 424 will be 6110.30.3030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ 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 is 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division