The tariff classification of women’s vests from China and Indonesia

N110915 June 29, 2010 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.43.0076 Ms. Maria Padron Liz Claiborne Inc. One Claiborne Avenue HQ2 7th Floor North Bergen, NJ 07047 RE: The tariff classification of women’s vests from China and Indonesia Dear Ms. Padron: In your letter dated June 15, 2010, you requested a classification ruling. Your samples will be returned as requested. Style # LBMU5341 is a woman’s vest constructed from 100% polyester woven fabric. The vest is fully lined and features oversized armholes, a rib knit stand-up collar, a quilted outer shell, a zippered full front opening, and two side pockets at the waist. The garment is lightly padded. The vest provides insufficient coverage for wear without another outerwear garment. Style # LBMU5406 is a woman’s vest constructed from 100% polyester woven fabric. The vest is fully lined and features oversized armholes, a stand-up collar, a quilted outer shell, a full frontal opening secured by five snap closures, and two side pockets at the waist. The garment has a drawstring tightening at the waist and is lightly padded. The vest provides insufficient coverage for wear without another outerwear garment. The applicable subheading for the style numbers LBMU5341 and LBMU5406 will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: vests: other. The duty rate will be 16 percent 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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division