CLA-2-62:OT:RR:NC:N3:360
Charles Spoto
Alba Wheels Up Int’l LLC
1 E. Lincoln Avenue Valley Stream, NY 11580
RE: The tariff classification of a woman’s vest from Vietnam
Dear Mr. Spoto:
In your letter dated January 3, 2023, you requested a tariff classification ruling on behalf of Krazy Kat Sportswear LLC. Your sample will be returned.
Style HH500F is a woman’s vest constructed from knit and woven components. The side panels, which extend from under the arms to the hips, are constructed from 84% nylon and 16% spandex knit fabric. The collar and the shoulder portions are constructed from 100% nylon woven fabric. The balance of the front and back panels is constructed from 96% nylon and 4% spandex woven fabric. The lightly-padded vest features pockets at the waist and a full front opening secured by a zipper closure that extends to the top of the stand-up collar. The woven fabric component imparts the essential character of the garment.
The applicable subheading for style HH500F will be 6211.43.1076, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Vests: Other. The duty rate will be 16 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 at https://hts.usitc.gov/current.
At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kimberly Rackett at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division