CLA-2-61:OT:RR:NC:N3:359
Ms. Donna Arloro
Phillips-Van Heusen Corporation
200 Madison Avenue
NY, NY 10016
RE: The tariff classification of a woman’s garment from China
Dear Ms. Arloro:
In your letter dated July 13, 2012, you requested a tariff classification ruling. The submitted sample is being returned as per your request.
Style 8312A is an “IZOD” label woman’s sleeveless vest which you state is constructed of 98% cotton 2% other fibers jersey fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The vest has very fine, widely spaced metallic stitching that crisscrosses on the front panel and runs horizontally across the back panel. The metallic yarn is not distributed throughout the garment’s entire fabric. The vest features a v-shaped neckline, oversized armhole openings, and 2 x 2 rib knit trim at the neckline and armhole openings. The straight garment bottom has a 2 x 2 ribbed knit finish. The vest extends to below the waist.
The applicable subheading for the garment will be 6110.20.2035, 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: Women’s or girls’. The rate of duty 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,
Thomas J. Russo
Director
National Commodity Specialist Division