The tariff classification of a woman’s garment from Indonesia and possible other undetermined countries

N219579 June 20, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Mr. Marc Thompson Charming Shoppes Incorporated 3750 State Road Bensalem, PA 19020 RE: The tariff classification of a woman’s garment from Indonesia and possible other undetermined countries Dear Mr. Thompson: In your letter dated May 30, 2012, you requested a tariff classification ruling. The submitted sample will be returned as per your request. The submitted Fashion Bug store sample, style B3004, is a woman’s sleeveless vest constructed from two fabrics. The two front panels are constructed from 100% polyester faux fur pile fabric. A 100% cotton knitted fabric comprises the back panel, the front panel lining, and trimmings consisting of the collar, armhole finish, placket and waistband. The outer surface of the pile fabric measures more than nine stitches per two centimeters in the horizontal direction. The garment features sleeveless oversized armholes and a full front opening with a zippered closure. The garment extends to below the waist. As discussed, the essential character of the vest is given by the 100% polyester knit pile fabric of the front panels, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for the garment 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%. 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division