The tariff classification of a girl’s faux fur vest from China.

N065589 June 19, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Grace Wojdat Vandegrift Inc. 180 East Ocean Boulevard Suite 270 Long Beach, CA 90802 RE: The tariff classification of a girl’s faux fur vest from China. Dear Ms. Wojdat: In your letter dated June 15, 2009, on behalf of your client C.F.L. Enterprise Ltd., Hong Kong, you requested a classification ruling. Your sample will be returned to you. The submitted sample, Style D131740, is a girl’s faux fur vest. The outer shell is constructed from 100% modacrylic pile knit fabric, the sash belt is constructed from polyester woven fabric and the full interior lining is constructed from jersey knit cotton fabric. The sleeveless garment has an unsecured full front opening. The applicable subheading for the vest, Style D131740, will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTSUS), 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, 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/. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division