The tariff classification of woman’s vest from China.

N171216 July 7, 2011 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of woman’s vest from China. Dear Ms. Purcell: In your letter dated June 10, 2011 you requested a classification ruling. As requested, your sample is being returned to you. Style A211815 is a “d & co.” label women’s vest constructed of a 100% polyester warp knit fabric that has been brushed on the outer surface and bonded to 100% polyester long pile fabric on the inner surface. The garment has oversized armholes, a full front opening with snap closures, a stand-up collar with snap closures, two inset pockets on the lower front panels, and a straight garment bottom. The garment collar, arm openings, front panel, and garment bottom are finished with the long pile inner layer exposed. The garment extends to below the waist. You state in your letter that the garment will be available in sizes XS – 3X. Legal Note 1 to Chapter 60 of the Harmonized Tariff Schedule of the United States (HTSUS), states in part: "1(c)… knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001." Heading 6001 governs the classification of knit pile fabrics. Application of this Chapter Note to garments dictates that garments of bonded fabric, of which one layer is knit pile, are to be treated as garments of knit pile construction for purposes of tariff classification. Therefore, the garment is properly classified as a vest under heading 6110, HTSUS. The applicable subheading for the vest 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: 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