CLA-2-61:OT:RR:NC:N3:359
Ms. Maya Kessler
Eddie Bauer, Inc.
10401 NE 8th Street, Suite 500
Bellevue, Washington 98004
RE: The tariff classification of a woman’s garment from China
Dear Ms. Kessler:
In your letter dated October 5, 2011, you requested a tariff classification ruling. The provided sample is being returned as per your request.
Style 010-0310 (Design Reference #21203701) is a woman’s sleeveless vest constructed of a 100% cotton 1 x 1 ribbed knit fabric. The rib knit fabric measures more than 9 stitches per 2 centimeters counted in the horizontal direction. The vest features a zippered full front opening, a standup collar with a horizontal zippered pocket which holds a woven fabric hood when not in use, oversized armhole openings, a zippered chest pocket on the left front panel, two front panel cargo pockets with buttoned flaps, and a straight garment bottom with a bottom drawstring tightener that is trimmed with woven fabric. Woven fabric overlays are found down either size of the zippered opening at the center of the garment front and on the upper rear panel below the base of the neck. The garment extends from the shoulders to below the waist. The essential character of the garment is imparted by the ribbed knit fabric of the garment body; Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3 (b), 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 359 Francine Vivona-Brock at (646) 733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division