CLA-2-61:OT:RR:NC:N3:358
Ms. Federica Emiliani
Diesel USA, Inc.
220 West 19th Street, 3rd Floor
New York, NY 10021
RE: The tariff classification of children’s pullovers from China and Bulgaria.
Dear Ms. Emiliani:
In your letter dated March 10, 2011, you requested a tariff classification ruling. As requested, the samples will be returned to you.
You have submitted four samples. The first sample Style 00TCAZ KYADZ “Doroti” is a girl’s jumper constructed from 80% cotton, 20% brushed polyester knit fabric. The garment features an elasticized back, adjustable shoulder straps, two front patch pockets and a rib-knit bottom. The jumper does not provide sufficient coverage to be worn without another garment.
The second sample Style 00JC15 KYADV “Kiwo” is a boy’s sweater constructed from 80% cotton, 20% wool knit fabric and has essentially 8 stitches per 2 centimeters measured in the direction the stitches were formed. The garment features a fleece lined hood, a kangaroo pocket, a full frontal opening with a zipper closure, screen printing and sewn-on patches on the front, long sleeves with rib-knit cuffs and a rib-knit bottom.
The third sample Style 00TCA8 00YSI “Snubek” is a girl’s cardigan constructed from 95% cotton, 5% elastane knit fabric that is brushed on the inside and has essentially more than 9 stitches per 2 centimeters measured in the direction the stitches were formed. The garment features a foil printed collar, a full frontal opening with a diagonal zipper closure, long sleeves with rib-knit cuffs and a partially rib-knit bottom.
The fourth sample Style 00JCY3 KYAD0 “Tidap” consists of two detachable garments stitched together at the shoulder seams and bottom sides in a non-permanent manner. The outer garment is a girl’s pullover garment constructed from 60% viscose, 40% polyester knit fabric, that measures 28 stitches per 2 centimeters in the direction the stitches were formed. The sleeveless garment features a hood, a burn out design on the garment’s front and a straight hemmed bottom. The inner garment is a girl’s pullover garment constructed from 60% viscose, 40% polyester knit fabric, that measures 28 stitches per 2 centimeters in the direction the stitches were formed. The garment features a round neckline, long loose fitting hemmed sleeves and a straight hemmed bottom.
The applicable subheading for Style “Doroti” will be 6114.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton: jumpers. The rate of duty will be 10.8 percent ad valorem.
The applicable subheading for Style “Kiwo” will be 6110.20.2015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: sweaters: boys’. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for Style “Snubek” will be 6110.20.2079, 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: women’s or girls’: other. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for Style “Tidap” (inner and outer garment) 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: women’s or girls’: other. The rate of duty will be 32 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 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 Bruce Kirschner at (646) 733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division