U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a woman’s vest from China.
NY F84513 April 14, 2000 CLA-2-61:RR:NC:WA:359 F84513 CATEGORY: Classification TARIFF NO.: 6110.10.2060 Mr. Robert T. Stack Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a woman’s vest from China. Dear Mr. Stack: In your letter dated March 17, 2000, on behalf of Item Eyes, Inc., you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 43021, is a 100% wool knit women’s vest. The outer surface of the vest measures more than nine stitches per two centimeters in the horizontal direction. The garment features a “V” shaped neckline, a zippered full frontal opening, a straight bottom, and oversized armholes. There is capping on the armholes, the garment bottoms, the necklines and the front openings. The vest is of a solid color except for a plaid upper chest area and a patterned Scotty dog design along the bottom front chest area. Style 43021 is the misses’ sized version. The identical garment will be imported as Style 53021 (petite sized version) and style 63021 (women’s sized version). The applicable subheading for styles 43021, 53021 and 63021 will be 6110.10.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: other: vests, other than sweater vests, women’s or girls’. The duty rate will be 16.4 percent ad valorem. Styles 43021, 53021 and 63021 fall within textile category designation 459. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division