U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a men's knit vest from Hong Kong.
NY B85761 June 23, 1997 CLA-2-61:RR:NC:TA:N3:356 B85761 CATEGORY: Classification TARIFF NO.: 6110.30.3030 Mr. David J. Evan Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue New York, NY 10167-3397 RE: The tariff classification of a men's knit vest from Hong Kong. Dear Mr. Evan: In your letter dated May 23, 1997, you requested a tariff classification ruling on behalf of Tommy Hilfiger U.S.A., Inc. As requested, the sample will be returned. Style 0500867 ("Alpine Vest") is a men's vest constructed from both knit and woven fabric. The woven fabric is 100 percent nylon. The knit fabric is 100 percent polyester and is napped on both the inside and outside surfaces. The garment is sleeveless and features a full front opening with a zipper closure; a convertible collar; two zippered pockets at the chest; two zippered pockets below the waist; and a straight bottom finished with elasticized capping. Woven fabric logos are sewn on the left chest and below the rear neckline. You have indicated that the visible surface area of the garment consists of 60 percent knit fabric and 40 percent woven fabric. The woven portion consists of the front yoke, which extends to the mid-chest, and the rear yoke, which extends across the shoulders and upper back. The remainder of the garment is of finely knit construction. The essential character of the garment is imparted by the knit portions. Consequently, the applicable heading for Style 0500867 ("Alpine Vest") 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: vests, other than sweater vests: men's or boys'. The duty rate will be 33.5 percent ad valorem. Style 0500867 ("Alpine Vest") falls within textile category designation 659. Based upon international textile trade agreements, products of Hong Kong 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, Paul K. Schwartz Chief, Textiles and Apparel Branch National Commodity Specialist Division