CLA-2-61:OT:RR:NC:N3:359
Ms. Elizabeth Orzol
Diesel USA, Inc.
220 West 19th Street
New York, N.Y. 10011
RE: The tariff classification of woman’s sweater from Italy.
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 00S4LP M-Mahjong is a woman’s “DIESEL” label one piece layered look sweater (sweater is permanently attached to an inner liner) constructed from 50% acrylic, 25% wool, 15% alpaca, and 10% nylon knit fabric (outer layer) and 100% modal knitted fabric (inner liner). The outer surface of the fabric of the outer layer measures fewer than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a scoop neckline, long raglan sleeves with rib knit cuffs, a leather “DIESEL” patch sewn on the upper rear panel, and a rib knit vented garment bottom. The outer layer extends to the mid-thigh at the sides and rear. The inner liner is visible at the front and rear 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 00S4LP M-Mahjong will be 6110.30.1520, 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 (con): Other: Containing 23 percent or more by weight of wool or fine animal hair: Sweaters: Women’s. The duty rate will be 17% 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