The tariff classification of a men’s knit vest from China.

N179579 September 6, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2030 Mr. Michael S. McCullough Vandegrift Forwarding Co., Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a men’s knit vest from China. Dear Mr. McCullough: In your letter dated August 5, 2011, you requested a tariff classification ruling on behalf of Nautica Men’s Sportswear. As requested, your sample is being returned. Style K21409 is a men’s vest that is constructed from two different fabrics. The front and back yokes and portions of the outer collar are constructed from 100% polyester, woven fabric. The remainder of the vest is constructed from 100% cotton, French terry knit fabric that measures 25 stitches per two centimeters counted in the horizontal direction. Style K21409 is sleeveless and has a stand-up collar; a full front opening with a zippered closure; zippered, reverse entry pockets below the waist; embroidered logos on the left front yoke and the rear collar; an appliqué on the left front yoke; and a rib knit bottom. The French terry knit fabric comprises over 60% of the visible surface area of the garment and imparts the essential character to the garment. Consequently, the applicable subheading for Style K21409 will be 6110.20.2030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: vests, other than sweater vests: men’s or boys’. The rate of duty is 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 the 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division