CLA-2-61:OT:RR:NC:WA:356
Ms. Veronica Tobar
Diesel USA, Inc.
220 West 19th Street
New York, NY 10021
RE: The tariff classification of men’s knit garments from China, Bulgaria, Sri Lanka, and India.
Dear Ms. Tobar:
In your letter dated August 17, 2010, you requested a tariff classification ruling. As requested, your samples will be returned.
Style 00CLDI “SGRIDER-RS” is a men’s vest constructed from 100% cotton, French terry knit fabric that measures 23 stitches per two centimeters counted in the horizontal direction. The vest has oversized armholes finished with rib knit edging; a leather stand-up collar with two snap closures; a full front opening with a zippered closure and a storm flap with two snap closures; two pouch pockets below the waist; a screen print on the back panel; and a rib knit bottom.
Style 00CLDI “KAMPARY” is a men’s sweater-like cardigan constructed from 100% cotton, double knit fabric that measures 14 stitches per 2 centimeters counted in the horizontal direction. The garment has a modified shawl collar; a left over right full front opening with one button closure; long, self-finished sleeves with a buttoned vent at the cuffs; two patch pockets below the waist; and a self-finished bottom.
Style 00CMIX “KOHOPER” is a men’s pullover garment constructed from two different 100% linen, knit fabrics. The garment has a rib knit spread collar; a partial front opening with five button closures; short, hemmed sleeves; and a reverse hemmed bottom. The center front panel is constructed from rib knit fabric that measures 8 stitches per 2 centimeters counted in the horizontal direction. The remainder of the front panel, the back panel, and the sleeves are constructed from jersey knit fabric that measures 14 stitches per 2 centimeters counted in the horizontal direction. The essential character is imparted by the jersey knit fabric.
Style 00CG46 “JAKE” is a men’s garment that is similar to a T-shirt. The garment is constructed from 100% cotton, finely knit jersey fabric that weighs 150 grams per square meter and has a rib knit crew neckline; a small, contrasting color embroidery on the rear neckband; short, hemmed sleeves; screen printing on the left chest; and a straight, hemmed bottom.
Style 00CHFN “T-NANA-RS” is a men’s T-shirt constructed from 100% cotton, finely knit jersey fabric that weighs 170 grams per square meter. The T-shirt has a rib knit crew neckline; short, hemmed sleeves; screen printing on the front panel; and a straight, hemmed bottom.
The applicable subheading for Style 00CLDI “SGRIDER-RS” will be 6110.20.2030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: vests, other than sweater vests: men’s or boys’. The rate of duty is 16.5% ad valorem.
The applicable subheading for Style 00CLDI “KAMPARY’’ will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: other: men's or boys'. The rate of duty is 16.5% ad valorem.
The applicable subheading for Style 00CMIX “KOHOPER’’ will be 6110.90.9088, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of other textile materials: other: other: other: men's or boys'. The rate of duty is 6% ad valorem.
The applicable subheading for Style 00CG46 “JAKE” will be 6109.10.0027, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of cotton: men’s or boys’: other. The rate of duty is 16.5% ad valorem.
The applicable subheading for Style 00CHFN “T-NANA-RS” will be 6109.10.0012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of cotton: men’s or boys’: other T-shirts: men’s. The rate of duty is 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division