The tariff classification of a men’s sleeveless garment from China.

N229035 August 30, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.90.0500 Ms. Min Xie Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s sleeveless garment from China. Dear Ms. Xie: In your letter dated July 26, 2012, you requested a tariff classification ruling. As requested, your sample will be returned. Style 7825634 is a men’s padded vest that is constructed from both knit and woven fabrics. The two front panels are constructed from 100% wool, jacquard knit fabric. The back panel is constructed from 100% nylon, quilted woven fabric. The collar and the bottom band are constructed from 93% acrylic, 6% polyester, 1% elastane rib knit fabric. Style 7825634 is sleeveless and features a rib knit stand-up collar; a full front opening with a zippered closure; oversized armholes; two side seam pockets below the waist; and a two and one-quarter inch wide rib knit bottom. The garment has a full lining of 100% nylon, woven fabric with 100% polyester, heavy fiberfill batting. The 100% wool, jacquard knit fabric forms the entire front of the garment and imparts the essential character to the garment. Consequently, the applicable subheading for Style 7825634 will be 6101.90.0500, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: Of other textile materials: Of wool or fine animal hair. The rate of duty is 61.7¢/kg + 16% 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 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division