CLA-2-62:OT:RR:NC:N3:360
Ms. Antonella Gaudio
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of women’s garments from China
Dear Ms. Gaudio:
In your letter dated April 9, 2012, you requested a tariff classification ruling. Your samples will be returned as requested.
Style 00CZYY BGCFK – “GOSHER-A” is a woman’s suit type jacket constructed from 65% wool and 35% viscose woven fabric. The jacket extends from the shoulders to slightly above the waist and is composed of three panels. The jacket features a notched collar, long sleeves, a partial lining, and a full front opening secured by a single button.
Style 00CYZL 00SQI – “W-MALI” is a woman’s “Diesel” label sleeveless vest constructed of 85% acrylic 15% polyester long pile fabric (front panel and back panel) and 98% cotton 2% elastane woven fabric (side panels, collar, lapel, and placket). The fully lined garment features oversized armholes, a zippered full front opening, two zippered inset pockets on the front panels, double buckled straps at the lower side panels, and a straight hemmed garment bottom. The garment extends to the below the waist. The essential character is given by the 85% acrylic 15% polyester long pile fabric; Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3 (b), noted.
Style 00CZ94 00SQH – “G-ELEA is a woman’s vest with a right-over-left, one-snap closure, a pointed collar and lapels, inserts in the front panels secured in the center by a heavy duty zipper closure that extends to the neck, zippered pockets at the waist, adjustment tabs on each side and a full lining. The shell is made from a laminated fabric which you identified as 89% polyester/11% aluminum. Under magnification no metalized yarns are detectible. Rather, there is a thin sheet of metal between the two fabric layers.
The applicable subheading for style 00CZYY BGCFK – “GOSHER-A” will be 6204.31.2010, 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 wool or fine animal hair: Other: Women’s. The rate of duty will be 17.5 percent ad valorem.
The applicable subheading for style 00CYZL 00SQI – “W-MALI” will be 6110.30.3035, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Vests, other than sweater vests: Women’s or girls’. The duty rate will be 32 percent ad valorem.
The applicable subheading for style 00CZ94 00SQH – “G-ELEA will be 6211.43.0076, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Vests: Other. The rate of duty will be 16 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,
Thomas J. Russo
Director
National Commodity Specialist Division