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.
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 Frailor (05D0QH 55705), 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, an oversized breast pocket on the upper front panel, and a sewn on “fiftyfive dselle” label on the upper rear panel. The hemmed garment bottom has a slightly curved front panel and a curved longer rear panel. The garment extends from the shoulders to below the waist.
Style TRITALLIC (05D0Q2 55B80), is a woman’s cut and sewn “FIFTYFIVE Dselle” brand pullover that is constructed from 65% polyester and 35% 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 a u-shaped front neckline, a high rear neckline, ruffle trim extending down the front panel, a sewn on “fiftyfive dselle” label on the upper rear panel, a print design on the front panel, and a hemmed garment bottom with a slightly longer curved rear panel. The garment extends from the shoulders to below the waist. The garment is not considered a tank top because the high rear neckline does not allow the formation of shoulder straps on the back panel. It is noted that style TRITALLIC (05D0Q2 55B80) has construction features common to garments of heading 6110 and provides sufficient coverage.
Style Dazzle (05DORA 55B80) consists of two garments tacked together at the shoulders. Both garments are constructed from 65% polyester and 35% rayon knit fabric. The sleeveless jumper features a V-neckline in front and back; oversized, revealing armholes; two inch wide shoulder straps; a print design on the right rear panel; a defined bust shaped by a drawstring; a drawstring at the waist in the rear which ties together with the front drawstring to further shape the garment; and a hemmed bottom with side slits. The jumper extends below mid thigh. The inner garment is a top. The top features a scooped front neckline; a narrow T back exposing most of the upper half of the back; and a hemmed bottom. Because the two garments may be easily detached from each other without damage to either one, they are classified as separate garments.
You describe style Dazzle (05DORA 55B80) as a dress. The submitted outer garment does not provide sufficient coverage to be worn without another upper body garment, a requirement of a dress. Therefore, the garment is classified in heading 6114 as a jumper.
The applicable subheading for style Frailor (05D0QH 55705) 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 TRITALLIC (05D0Q2 55B80) 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.
The applicable subheading for the jumper, style Dazzle (05DORA 55B80), will be 6114.30.3014, Harmonized Tariff Schedule of the United States(HTSUS), which provides for other garments, knitted or crocheted: Of man-made fibers: Jumpers. The duty rate will be 14.9% ad valorem.
The applicable subheading for the top, style Dazzle (05DORA 55B80), will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…knitted or crocheted: Of man-made fibers: women’s. The duty rate will be 28.2% 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