Base
A825051996-07-24New YorkClassification

The tariff classification of a boys' knit and suede vest from the People's Republic of China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-08 · Updates monthly

Summary

The tariff classification of a boys' knit and suede vest from the People's Republic of China.

Ruling Text

NY A82505 July 24, 1996 CLA-2-61:RR:NC:WA:N5:356 A82505 CATEGORY: Classification TARIFF NO.: 6110.30.3030 Mr. Rico Law B E P C Limited 1016 South Vail Avenue Montebello, CA 90640 RE: The tariff classification of a boys' knit and suede vest from the People's Republic of China. Dear Mr. Law: In your letter dated February 6, 1996, and in subsequent correspondence dated March 26 and April 12, 1996, you requested a tariff classification ruling. The sample you submitted was destroyed during laboratory analysis. Style SB56555 is a boys' vest which is constructed from sections of suede leather and 100 percent polyester, sherpa knit fabric. The knit fabric measures 14 stitches per two centimeters counted in the horizontal direction. The garment features a V-neckline; oversized armholes; a full front opening with a zipper closure; two patch pockets at the waist; and a straight bottom. The garment is fully lined with 100 percent cotton woven flannel. The armholes, the placket, and the bottom are finished with corduroy trim. The suede sections of the garment consist of the back panel and the patch pockets. The knit sections of the garment consist of the two front panels. The suede sections comprise 55 percent of the visible surface area and 58 percent of the value of the garment. The knit sections comprise 45 percent of the visible surface area and 42 percent of the value of the garment. Following General Rule of Interpretation 3(c), the applicable subheading for Style SB56555 will be 6110.30.3030, Harmonized Tariff Schedule of the United States, (HTS), 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 duty rate will be 33.8 percent ad valorem. Style SB56555 falls within textile category designation 659. Based upon international textile trade agreements, products of the People's Republic of China are subject to a visa requirement and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 attached to 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 212-466-5877. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division