CLA-2-61:OT:RR:NC:N3:359
Ms. Antonella Gaudio
Diesel USA, Inc.
220 W 19th Street
New York, NY 10011
RE: The tariff classification of three women’s garments from China and Turkey.
Dear Ms. Gaudio:
In your letter dated March 30, 2012 you requested a classification ruling. As requested, your samples are being returned to you.
Style DEBASER (05D0Q8 55669), is a woman’s cut and sewn “FIFTYFIVE Dselle” brand pullover that is constructed from 100% cotton jersey knitted fabric. The outer surface of the garment measures nine or more stitches per two centimeters in the direction that the stitches were formed. The garment features u-shaped front and rear necklines, long hemmed sleeves, a “FIFTYFIVE Dselle” heat seal design on the front panel at the waist area, and a piece constructed ruffled garment bottom with a slight gathering at the waist seam area. The garment extends from the shoulders to below the waist. The garment will be produced in China.
Style TROSSI (05D0QT 55B67), is a woman’s piece constructed “FIFTYFIVE Dselle” brand pullover that is constructed from 52% polyester and 48% viscose knit fabric. The outer surface of the garment measures nine or more stitches per two centimeters in the direction that the stitches were formed. The garment features an oversized body styling, a round front neckline, short hemmed dolman sleeves, a large heat transfer design on the upper front panel, a sewn on “FIFTYFIVE Dselle” label on the upper rear panel, and a hemmed garment bottom. The garment extends from the shoulders to below the waist. The garment will be produced in Turkey.
Style FLACK (05D0NV 55B79), is a woman’s “FIFTYFIVE Dselle” brand jacket that is constructed from 69% cotton and 31% polyester knit fabric that has been brushed on the inner surface. The garment features a full front opening with a zipper closure, long sleeves with rib knit endings, a piece constructed hood that can be tightened by means of a drawstring, a large heat transfer design on the rear panel, two kangaroo pockets below the waist area with a sewn on “FIFTYFIVE Dselle” label, and a tight fitting rib knit garment bottom. The garment extends from the shoulders to below the waist. The garment will be produced in Turkey.
The applicable subheading for style FLACK (05D0NV 55B79) will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s. The duty rate will be 15.9% ad valorem.
The applicable subheading for style DEBASER (05D0Q8 55669) 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 duty rate will be 16.5% ad valorem.
The applicable subheading for style TROSSI (05D0QT 55B67) 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 (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division