The tariff classification of Tagball Vest from China

N201595 February 24, 2012 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Gary Phillips Paris Manufacturing Company 1825 Pickwick Street Savannah, TN 38372 RE: The tariff classification of Tagball Vest from China Dear Mr. Phillips: In your letter dated January 26, 2012, you requested a tariff classification ruling. The sample is being returned to you as requested. The submitted sample is identified as Style 4811 Tagball Vest. Style 4811 is a unisex knit garment with two arm covers. The mesh garment features: a v-neckline, two 8 inch long pockets on right side and one 6 inch long pocket on left side, all with hook and loop closures. The shoulders of the garment have an adjustable hook and loop strap. Sewn across the front and back portions of the garment are strips of hook and loop closures cut in various sizes. The sides of the garment are secured by three hook and loop closures. The two arm covers are shaped in a hexagon-like pattern and features three strips of hook and loop closures sewn across the front. The arm covers are secured in the back with a hook and loop closure. General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the knit garment imparts the essential character of the set. The applicable subheading for Style 4811 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other….Other: Women’s or girls’. The rate of duty will be 14.9 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division