The tariff classification of a woman’s vest from China.

N241797 May 24, 2013 CLA-2-61:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2035 Ms. Gina M. Filardo GIF Services 154-09 146th Avenue, 3rd Floor Jamaica, NY 11434 RE: The tariff classification of a woman’s vest from China. Dear Ms. Filardo: In your letter dated May 7, 2013 you requested a classification ruling on behalf of New Ashley Stewart. As requested, your sample is being returned to you. The submitted sample, style ASI-613, is a woman’s “Ashley Stewart” label sleeveless vest constructed from two fabrics. The inner front panels, trim at the sleeve openings, front placket, and mock collar are constructed from 55% polyurethane and 45% rayon. The outer front panels and rear panel are constructed from 100% cotton knitted fabric. The garment features sleeveless oversized armholes, a mock collar with two snap closures, a full front zippered opening with two snap closures at the garment bottom. The front and rear panels are overlaid with 100% polyester woven fabric. The overlay features four faux pockets with zipper closures on the front panels. The overlay extends from the shoulders to the mid-thigh area on the front panels and the garment bottom on the rear panel. The woven overlays are decorative additions to the garment. Although you propose classification of the vest in heading 6211, the essential character is imparted by the cotton knit fabric of the garment body, see precedent Headquarters Ruling 950007 dated October 4, 1991. The applicable subheading for style ASI-613 will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: Vests, other than sweater vests: women’s or girls’. The duty rate will be 16.5% 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 359 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division