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

N285575 May 12, 2017 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3030 Ms. Novasia Shipp Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s bonded vest from Vietnam. Dear Ms. Shipp: In your letter dated April 21, 2017, you requested a tariff classification ruling on behalf of Holloway. As requested, your sample is being returned. The submitted sample, Style 229515 “ Deviate Vest,” is a men’s vest constructed from a laminated fabric consisting of an outer layer of 100% polyester, finely knit fabric bonded to an inner layer of 100% polyester, fleece knit fabric that has been brushed on the inner surface. The bonding material is not visible in cross section. Style 229515 is sleeveless and features a self-fabric stand-up collar; a full front opening with a zippered closure; an inner storm flap; oversized armholes; two zippered pockets below the waist; contrasting color overlock stitching at the seams; a heal seal logo at the bottom of the right front panel; a rear yoke that extends across the shoulders; and a straight, hemmed bottom. Style 229515 will be imported in Adult (men’s) sizes XS – 3XL. The applicable subheading for Style 229515 will be 6110.30.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: 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 https://hts.usitc.gov/current. 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division