CLA-2-62:OT:RR:NC:N3:360
Ms. Elizabeth Orzol
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of women’s garments from China and Italy
Dear Ms. Orzol:
In your letter dated August 30, 2011, you requested a tariff classification ruling. Your samples will be returned as requested.
Style G-Bote, number 00CSQL00LRL, is a women’s waist-length outerwear jacket constructed from 100% cotton woven fabric. The garment features a full front opening secured by a one-button closure and a hook-and-eye closure at the neck. The jacket has trench coat styling with long sleeves and a tab at the wrists secured by a metal belt buckle, a button-down flap in the right chest area, a collar with notched lapels, a tab surrounding the collar secured by a metal buckle, a back vent and pockets at the waist.
Style G-Mili, number 00CUV300JOT, is a woman’s suit-type jacket constructed from 100% lyocell woven fabric. The jacket is composed of three or more panels sewn together lengthwise, two of which are in the front. The garment features a notched collar, long sleeves with buttons at the cuffs, two chest pockets with button flaps, adjustable side tabs at the waist, a back vent, and a full front opening secured by two button closures.
Style Janise, number 00CV890660K, is a woman’s dress constructed from 100% cotton woven fabric. The dress is constructed of two pieces attached at the waist by ten button closures. The dress features a full front opening secured by eight button closures, a shirt collar, long sleeves with buttons at the cuffs, two pockets above the waist, and two pockets below the waist.
The applicable subheading for style G-Bote will be 6202.92.2061, 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 (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 8.9 percent ad valorem.
The applicable subheading for style G-Mili will be 6204.39.3010, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Suit-type jackets and blazers: Of other textile materials: Of artificial fibers: Other: Women’s. The rate of duty will be 27.3 percent ad valorem.
Although you requested classification of style Janise as an ensemble, this item is designed to be worn together as a one piece garment. Consequently, the applicable subheading for style Janise will be 6204.42.3050, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 8.4 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 the 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 Kimberly Rackett at (646) 733-3051.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division