The tariff classification of woman’s vest from China.

N180810 September 13, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of woman’s vest from China. Dear Mr. Yokopenic: In your letters dated May 9, 2011 and August 11, 2011 you requested a classification ruling. As requested, your sample is being returned to you. Style J12433A is a women’s vest constructed from a camel colored fabric consisting of an outer layer of 60% polyester, 30% wool, 5% acrylic, and 5% nylon woven fabric bonded to an inner layer of long pile fabric which is composed of a 100% polyester ground fabric and 85% acrylic and 15% modacrylic pile. The garment will also be available in a grey colored fabric consisting of an outer layer of 75% polyester, 20% nylon, and 5% wool woven fabric bonded to an inner layer of long pile fabric which is composed of a 100% polyester ground fabric and 65% acrylic and 35% modacrylic pile. The garment has oversized armholes and features a full front opening with three snap closures, a fold-down collar, two inset pockets on the lower front panels, and a straight garment bottom. The garment collar, armholes, and garment bottom is finished with the long pile inner layer exposed. The garment extends to below the waist. 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 both the camel and grey colored vests 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