The tariff classification of men’s and women’s vests from Bangladesh, Myanmar, Ethiopia and Vietnam

N290449 December 8, 2017 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3030; 6110.30.3035 Ms. Natalia Lesanu Milgram and Company Ltd 400-645 Wellington Montreal, QC H3C 0L1 Canada RE: The tariff classification of men’s and women’s vests from Bangladesh, Myanmar, Ethiopia and Vietnam Dear Ms. Lesanu: In your letter dated September 1, 2017, you requested a tariff classification ruling on behalf of your client, Trimark Sportswear Group Ltd. Our response was delayed due to laboratory analysis. The submitted samples were destroyed during this analysis and will not be returned. Style 12501 is a men’s vest constructed from 100 percent polyester woven fabric bonded to a 100 polyester knit fabric that is brushed on the inner surface. Style 12501 is sleeveless and features a full front opening with a storm flap and a zippered closure that extends through the stand-up collar, oversized armholes, a vertical welt pocket with a zippered closure on the right chest, two vertical welt pockets below the waist, two inner pockets at the waist, a hemmed bottom with an inner drawstring and cordlocks, and a curved rear tail. Style 92501 is a women’s sleeveless vest constructed from 100 percent polyester woven fabric bonded to a weft knit pile fabric that is brushed on the inner surface. The garment features a stand-up collar, a full front opening with a storm flap and a zipper closure extending through the collar, oversized armholes, a vertical welt pocket with a zipper closure on the upper right chest, two vertical welt pockets with zipper closures (one on either side) at the waist, and a hemmed straight bottom with an inner drawstring and cord locks. U.S. Customs and Border Protection laboratory analysis has determined that the inner surfaces of Styles 12501 and 92501 are of weft knit pile construction. Following Chapter 60, Note 1(c), Harmonized Tariff Schedule of the United States (HTSUS), classification is determined by the knit pile component of a laminated or bonded fabric, regardless of whether the knit pile component is used as the inside or the outside surface of the fabric. The applicable subheading for Style 12501 will be 6110.30.3030, 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 percent ad valorem. The applicable subheading for style 92501 will be 6110.30.3035, 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: Women’s or girls’. The rate of duty will be 32 percent ad valorem. We note that the submitted samples are not marked with acceptable country of origin marking in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. Specifically, a label containing country of origin information is sewn into the inner lower left side seam of each garment. The label is sewn so that the printing is oriented sideways to the reader. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41 (b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the United States is able to find the marking easily and read it without strain. In T.D. 54640(6), Customs determined that country of origin marking appearing on the inside center of the neck of shirts, blouses, coats, sweaters, etc., midway between the shoulder seams or in that immediate area, is conspicuous within the meaning of 19 U.S.C. 1304. 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