CLA-2-61:OT:RR:NC:TA:359
Ms. Wendy A. Klarman
American Cargo Express
Worldwide Headquarters
435 Division Street
Elizabeth, NJ 07201
RE: The tariff classification of a woman’s vest from China.
Dear Ms. Klarman:
In your letter dated December 19, 2008, on behalf of F-50 LLC, 40 West 23rd Street, New York, NY 10010, you requested a classification ruling. Your sample is being returned as requested.
The submitted sample, style S09-16233, is a woman’s sleeveless vest that is constructed from 96% cotton, 4% spandex knit fabric. The vest features a drawstring hood, oversized armholes, a full front opening with a zipper closure, 2 front patch pockets in the waist area, and a rib knit bottom. The armholes are finished with rib knit fabric. An embroidered design is on the right chest.
The applicable subheading for the vest will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…(vests)…knitted: of cotton: other: vests, other than sweater vests: women’s. 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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division