CLA-2-61:OT:RR:NC:3:359
Ms. Tina Ross
Diesel USA, Inc.
220 W 19th Street
New York, NY 10011
RE: The tariff classification of a woman’s sleeveless pullover and vest from China.
Dear Ms. Ross:
In your letter dated October 20, 2010 you requested a classification ruling. As requested, your samples are being returned to you.
Style 00D3UD, is a woman’s “FIFTYFIVE Dselle” label cut and sewn sleeveless vest that is constructed from a light weight 72% polyester and 28% cotton French terry knit fabric. You have stated that the oversized size Medium garment is comparable to a size 7 Missy garment. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The oversized pullover-styled vest features a cowl neckband, curved overlapping front panels that extend diagonally to the upper thigh area, oversized armholes, a curved bottom rear panel that extends to the mid-thigh area, a “FIFTYFIVE Dselle” logo embroidered on the upper rear panel, and a hemmed garment bottom.
Style 00UF7, is a “FIFTYFIVE Dselle” label women’s sleeveless pullover garment constructed of a 100% modal finely knitted fabric with a sequins design on the center of the front panel. You have stated that the oversized size Medium garment is comparable to a size 7 Missy garment. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The oversized garment features a scooped front neckline, a slightly rounded rear neckline with a metal clip opening and closure at the center of the rear neckline, a rear panel cutout at the center of the upper back, shoulder straps measuring approximately 1-1/2 inches at the top shoulder seam, and oversized armhole openings. The garment also features a flared effect at the hip area side seams. The straight hemmed garment bottom extends to the upper thigh area. Insufficient shoulder coverage and oversized armhole openings preclude classification as a blouse of 6106, HTSUS. The garment is more specifically provided for as an other pullover garment of 6110, HTSUS.
The applicable subheading for style 00D3UD will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Vests, other than sweater vests: Women’s or girls’. The duty rate will be 32% ad valorem.
The applicable subheading for style 00UF7 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32%.
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