Base
G814652000-09-27New YorkClassification

The tariff classification of a girl’s knit vest from China

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

Summary

The tariff classification of a girl’s knit vest from China

Ruling Text

PD G81465 September 27, 2000 CLA-2-61:LA:S:T:1:2:G04 G81465 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Peggy A. Kalscheur Pleasant Company 8400 Fairway Place Middleton, WI 53562-2554 RE: The tariff classification of a girl’s knit vest from China Dear Ms. Kalscheur: In your letter dated August 29, 2000, you requested a tariff classification ruling. The submitted sample, style GGCV, is a girl’s vest constructed from 100% polyester trilobal spun polar fleece. The garment features a stand-up collar, a full front opening with a zipper closure, oversized armholes, front inset pockets, and a straight bottom. The armholes, collar, zipper, pockets, and the bottom of the garment are finished with contrasting elasticized knit capping. The garment will be imported in girls’ sizes small, medium, and large. The applicable subheading for the vest will be 6110.30.3035, 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: women’s or girls’. The rate of duty will be 32.9% ad valorem. The vest falls within textile category designation 659. As a product of China, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. Sincerely, Lawrence J. Rosenzweig Acting Port Director Los Angeles-Long Beach Seaport