CLA-2-61:OT:RR:NC:N3:361
Ms. Antonella Gaudio
Diesel USA, Inc.
220 West 19th Street
New York, New York 10011
RE: The tariff classification of a woman’s jumper and jacket from China
Dear Ms. Gaudio:
In your letter dated April 9, 2012 you requested a classification ruling.
The submitted sample, style 00CYU0 00TQI – D-Gertrude-SM, is a woman’s jumper constructed from 80% modal and 20% wool knit fabric. The jumper features a rounded neckline; over the shoulder batwing construction; deep, revealing armholes; a narrow leather strap appliqué with the Diesel logo on the lower left side seam; a metal button with the Diesel logo in the center of the back neckline; and a hemmed bottom. The garment extends below mid thigh. The oversized and revealing armholes preclude classification as a dress under 6104.
Style 00CWNL 00MWY – “M-OPIN” is a “Diesel” label woman’s suit-type jacket constructed from 100% wool brushed knit fabric. The garment is composed of more than three panels, two of which are in the front, sewn together lengthwise. The suit-type jacket has a double-breasted front opening with two vertical sets of two buttons, one set of buttons are non-functional. The jacket features a notched lapel collar, a snap closure on the inside of the front panels, faux patch pockets at the waist area of the front panels, long hemmed sleeves, and a straight hemmed garment bottom. Contrast color stitching is found on the front panel edges, the faux pockets, the side seams, and on the rear panel seams. The garment extends to below the waist.
We are returning your samples as requested.
The applicable subheading for style 00CYU0 00TQI – D-Gertrude-SM 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 Style 00CWNL 00MWY – “M-OPIN” will be 6104.31.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suit, ensembles, suit-type jackets, ……., knitted or crocheted: Suit-type jackets and blazers: Of wool or fine animal hair. The duty rate will be 54.8cents/kg + 16% ad valorem.
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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division