Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref : EIC 111/3/13
13 June 2012
Dear Sirs,
Commercial Information Circular No. 451/2012
US : Revocation of a Ruling to the Tariff Classification of a Men's Vest
The US Customs and Border Protection (CBP) issued a Notice to revoke a ruling NY N084077 concerning the tariff classification of a men's vest under the Harmonized Tariff Schedule of the United States (HTSUS). The US CBP also revoked any treatment previously accorded by it to substantially identical transactions. This ruling is effective for merchandise entered or withdrawn from warehouse for consumption on or after 16 July 2012. The Notice is available at: http://www.cbp.gov/linkhandler/cgov/trade/legal/bulletins_decisions/bulletins_2012/ vol46_05162012_no21/vol_46_no21_general.ctt/vol_46_no21_general.pdf.
2. In the ruling NY N084077 issued on 12 April 2010, the US CBP classified the subject men's vest composed of three layers of bonded fabric under HTSUS headling 6110 which provides for "[s]weaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted". Articles classified under HTSUS heading 6110 are subject to a duty rate of 32%.
3. The US CBP have re-examined the case and determined that the merchandise should be classified under HTSUS subheading 6211.33.0054 instead as "[t]rack suits, ski-suits and swimwear; other garments; [o]ther garments, men's or boys'; [o]f man-made fibers: [v]ests: [o]ther". Articles classified under HTSUS subheading 6211.33.0054 are subject to an ad valorem duty rate of 16%.
ENQUIRIES
4. For enquiries about the content of this circular, please contact Miss S Y TANG at telephone number 2398 5405.
Yours faithfully,
(Ms Cindy CHENG)
for Director-General of Trade and Industry
| Note : | While every effort is made to ensure the accuracy of the above information, the Department cannot guarantee this to be so and will not be held liable for any reliance placed on the same. |