The tariff classification of a men’s bonded vest from Indonesia.

N237948 February 26, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3030 Ms. Barbara Nichols Spyder Active Sports, Inc. 4725 Walnut Street Boulder, CO 80301 RE: The tariff classification of a men’s bonded vest from Indonesia. Dear Ms. Nichols: In your letter dated January 24, 2013, you requested a tariff classification ruling. As requested, your sample is being returned. Style 13-2637 “Constant Full Zip Sweater Vest” is a men’s knit vest. The garment is sleeveless and features a self-fabric stand-up collar, a full front opening with a zipper closure, oversized armholes, two side entry zippered pockets below the waist, contrasting side panels, embroidered logos on the left chest and on the back panel below the yoke, an applique on the rear yoke, and a hemmed bottom. The front and the back panels are of a bonded fabric consisting of an outer layer of 100% polyester, rib knit fabric, a middle layer of a plastic-based glue, and an inner layer of 100% polyester, fleece knit fabric. The rib knit outer fabric measures 12 stitches per two centimeters counted in the horizontal direction. The plastic-based glue is not visible for purposes of heading 6113, HTSUS. The side panels are constructed of 93% polyester, 7% spandex, stretch micro-fleece fabric that has been brushed on the inner surface. The applicable subheading for Style 13-2637 will be 6110.30.3030, Harmonized Tariff Schedule of the United States, (HTUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: vests, other than sweater vests: men’s or boys’. The rate of duty 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 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, Thomas J. Russo Director National Commodity Specialist Division