The tariff classification of woman’s vest from Turkey

N257602 October 10, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2035 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of woman’s vest from Turkey Dear Ms. Orzol: In your letter dated September 24, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style 00S1131-0HAHK, is a woman’s sleeveless vest constructed from 70% cotton, 25% polyester and 5% spandex knit fabric. The garment features a v-shaped front neckline, a full front opening with a single button closure, two vertical front pockets at the waist, a metal “Diesel” logo sewn on the lower front panel, oversized armholes that expose the shoulders on either side of the upper back and a hemmed bottom. The applicable subheading for style 00S1131-0HAHK 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 (con.): other: Vests, other than sweater vests: women’s or girls’. The rate of duty rate will be 16.5 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 Renee Orsat via email at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division