U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a woman's vest from China.
NY C84699 March 3, 1998 CLA-2-61:RR:NC:TA:359 C84699 CATEGORY: Classification TARIFF NO.: 6110.10.2060 Mr. Robert T. Stack Siegel, Mandell & Davidson One Astor Plaza 1515 Broadway, 43rd Floor New York, NY 10036-8901 RE: The tariff classification of a woman's vest from China. Dear Mr. Stack: In your letter dated February 19, 1998, on behalf of Item Eyes, Inc., you requested a tariff classification ruling. Style number 43110/53110/63110 is a woman's vest constructed from 100% wool, overwashed doubleknit fabric (entire front) and jersey knit fabric (entire back). The outer surface of the front panels measures more than 9 stitches per 2 centimeters in the horizontal direction. The vest features a V-neckline, oversized armholes, a full front opening with a zipper closure, and 2 front patch pockets at the waist. The neckline, armholes, placket, pockets and the bottom of the garment are finished with ribbed capping. Your sample is being returned as requested under separate cover. The essential character of the vest is imparted by the doubleknit fabric of the entire front; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3(b), noted. The applicable subheading for the vest will be 6110.10.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's vests, other than sweater vests, knitted: of wool or fine animal hair: other. The duty rate will be 16.6% ad valorem. The vest falls within textile category designation 459. Based upon international textile trade agreements products of China are subject to quota restraints and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 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 Mike Crowley at 212-466-5852. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division