The tariff classification of a women’s garment from Malaysia and possible other undetermined countries.

N093882 March 4, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Jenny Helm Gear For Sports 9700 Commerce Parkway Lenexa, Kansas 66219 RE: The tariff classification of a women’s garment from Malaysia and possible other undetermined countries. Dear Ms. Helm: In your letter dated February 4, 2010, you requested a tariff classification ruling on behalf of GFSI. The provided sample is being returned as per your request. Style UW1573 is a women’s sleeveless vest constructed of a finely knitted 100% polyester fabric that has been brushed on the underside. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The loose fitting garment features oversized armholes, a partial opening with a single metal snap closure at the modified v-shaped front neckline, a self-fabric hood with a drawstring tightener, two front pockets at the waist area, and a ribbed knit bottom band. The garment extends to below the waist. You asserted classification as a sweatshirt under 6110.30.3045, HTSUS. However, due to the sleeveless construction of the garment, style UW1573 is properly classified as a vest under 6110.30.3035, HTSUS. The applicable subheading for the garment 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 32% 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 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division