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

N185958 October 17, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3030 Ms. Jennifer Cirrone Collective Brands Performance & Lifestyle Group 191 Spring Street Lexington, MA 02420 RE: The tariff classification of a men’s knit vest from the Philippines. Dear Ms. Cirrone: In your letter dated September 21, 2011, you requested a tariff classification ruling. As requested, your sample is being returned. Style 80707 is a men’s vest that has a self-fabric stand-up collar; a full front opening with a zippered closure; oversized armholes; a zippered pocket on the right chest, zippered pockets below the waist; and a hemmed bottom with a curved tail. Style 80707 is constructed from three different knit fabrics. The majority of the front panels, the collar, the upper portion of the back panel, and the area around the armholes are constructed from a laminated fabric that consists of an outer layer of 80% polyester, 20% spandex flat knit fabric, a middle layer of a polyurethane membrane, and an inner layer of a flat knit mesh fabric. The remainder of the back panel with the exception of the center back insert and the lower portion of the front panels are constructed from 92% polyester, 8% spandex uncut pile knit fabric. The center back panel insert is constructed from 80% polyester, 20% spandex flat knit mesh fabric. The applicable subheading for Style 80707 will be 6110.30.3030, 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: men’s or boys’. The rate of duty is 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 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