The tariff classification of a woman’s vest from China

N251784 April 23, 2014 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.42.0070 Ms. Megan Berry The Buckle, Inc. 2415 Country Club Lane Kearney, NE 68845 RE: The tariff classification of a woman’s vest from China Dear Ms. Berry: In your letter dated March 20, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style CO1311 is a woman’s vest. The front panels are constructed from polyurethane coated fabric. The side and back panels are constructed from 100% cotton Battenberg lace. The front panels extend from the shoulders to the hips; the back panel extends from the shoulders to the waist. The vest features a V-neckline and a full front opening secured by three button closures. The vest provides insufficient coverage for wear without another outerwear garment. The Battenberg lace component imparts the essential character of the garment. Although you requested classification of style CO1311 as a knit vest under subheading 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), the garment is constructed from non-knit Battenberg lace. Consequently, the applicable subheading for style CO1311 will be 6211.42.0070, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Vests. The rate of duty will be 8.1 percent 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 Kimberly Rackett at kimberly.rackett@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division