CLA-2-61:OT:RR:NC:N3:358
Ms. Antonella Gaudio
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of knit and woven apparel from India.
Dear Ms. Gaudio:
In your letter dated April 10, 2012, you requested a tariff classification ruling. Three styles were submitted for review. As requested, the samples will be returned to you.
Style 00J05J, Article KXAHU “CALVERY” is a boy’s long sleeve cotton flannel shirt. The outer shell is made of yarn dyed brushed fabric with two or more colors in the warp/and or the filling. The item has a full front opening that fastens left over right and is secured by six metal shirt buttons, two metal button cuffs and a shirt collar. The shell also has a rear yoke and a curved, hemmed bottom. Sewn into the interior side seams and existing inside the outer shell is an interior front knit section, imparting the visual impression of a separate hooded pullover existing underneath the flannel shirt. The contrast color knit panel insert is made of finely knit cotton fabric and has a partial neck placket opening that fastens left over right and is secured by three metal snaps. The name Diesel ™ is prominently displayed as a crescent across the upper chest.
Style 00T03R, Article KXAHU “CALE” is a boy’s long sleeve cotton flannel shirt. The outer shell is made of yarn dyed brushed fabric with two or more colors in the warp/and or the filling. The item has a full front opening that is secured by a metal zipper, a rear yoke, two snap cuffs, and a curved, hemmed bottom. The item also has a contrast color, finely knit cotton hood, slash entry patch pockets and letter overlays at the chest that read “DIESEL INDUSTRY”.
Style 00J031, Article KYAFK “TONDUMA” is a girl’s finely knit cotton pullover with removable outer self fabric top. The pullover has a round neckline and long sleeves with hemmed cuffs. The outer layer top is sewn to the pullover in such a way that removal of the stitching will not damage either garment. The sleeveless crop top does not reach the vicinity of the waist, has tank style shoulder coverage and a front scoop opening with three metal snap placket that fastens right over left.
The applicable subheading for Style 00J05J and Style 00T03R will be 6205.20.2047, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts, of cotton, other, other, other, with two or more colors in the warp and/or the filling: napped. The duty rate will be 19.7% ad valorem.
The applicable subheading for Style 00J031 pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers and similar articles, knitted or crocheted, of cotton, other, women’s or girls’, other. The duty rate will be 16.5% ad valorem.
The applicable subheading for Style 00J031 top will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of cotton, tops, women’s or girls’. The duty rate will be 10.8% 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 Bruce Kirschner at 646-733-3048.
Sincerely,
Thomas J. Russo
Director,
National Commodity
Specialist Division