CLA-2-61:OT:RR:NC:N3:359

Ms. Elizabeth Orzol
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011

RE: The tariff classification of a woman’s sweater from China.

Dear Ms. Orzol:

In your letter dated March 13, 2013 you requested a classification ruling. As requested, your sample is being returned to you.

The submitted sample, style S4KS – M-Perlina, is a woman’s “DIESEL” label sweater that is constructed from 100% wool knitted fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features a full front opening with a zipper closure and three toggle closures, a cable knit stand-up collar, long sleeves with self-finish bottoms, two front inset pockets at the waist area, a sewn on leather “DIESEL” logo on the upper rear panel, and a self-finish loose fitting straight garment bottom. The garment extends from the shoulders to below the waist. The garment has the construction and styling features of a sweater of Heading 6110, HTSUS.

The applicable subheading for style S4KS – M-Perlina will be 6110.11.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of wool: sweaters: women’s. The duty rate will be 16% 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 359 at 646-733-3049.


Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division