The tariff classification of woman’s vest from China.

N042379 November 13, 2008 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2035 Ms. Meridith Perry Brandbase Inc. 452 Burbank Street Broomfield, CO 80020 RE: The tariff classification of woman’s vest from China. Dear Ms. Perry: In your letter dated October 17, 2008 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 32072, is a woman’s “Nomis” label sleeveless vest constructed from 80% cotton and 20% polyester knitted fabric that has been brushed on the underside. The garment features oversized armholes, a drawstring hood, a full front zippered opening, the “Nomis” logo embroidered on the upper left front panel, two front pockets at the waist, and a banded garment bottom. Women’s cotton knitted fabric vests (other than sweater vests) are specifically provided for under 6110.20.2035, HTSUS. Therefore, your suggested classification under Heading 6211 is not applicable. The applicable subheading for the vest will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: Vests, other than sweater vests: women’s or girls’. The duty rate will be 16.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The vest falls within textile category 359. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division