The tariff classification of a men’s sweater vest from China.

N238223 March 7, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.90.9024 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a men’s sweater vest from China. Dear Ms. Orzol: In your letter dated January 29, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. Style 00S60U – “K-Demetra” is a men’s sweater vest. The outer surface of the garment is constructed from 70% linen, 30% cotton jersey knit fabric that measures 8 stitches per two centimeters counted in the direction in which the stitches were formed. The collar, the bottom band, and the garment lining are constructed from 100% cotton woven fabric. Style 00S60U is sleeveless and features a V-neckline, a notched collar with lapels, a full front opening with six button closures, oversized armholes, inset pockets at the waist, a faux button hole on the left lapel, and a woven fabric bottom band with two vents on the back panel. The applicable subheading for Style 00S60U – K-Demetra will be 6110.90.9024, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of other textile materials: other: sweaters for men or boys: other: other: other. The rate of duty will be 6% 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