CLA-2-61:OT:RR:NC:TA:361
Ms. Antonella Gaudio
Diesel USA, Inc.
220 West 19th Street
New York, New York 10021
RE: The tariff classification of women’s knit garments
Dear Ms. Gaudio:
In your letter dated August 4, 2010 you requested a tariff classification ruling.
The submitted sample, Style 00CK07 “Totyc”, is a woman’s garment similar to a tank top constructed from 100 percent cotton knit fabric. The sleeveless garment features a U-shaped neckline in front and back; a 1 ¾ inch left shoulder strap; a 2 ½ inch folded over right shoulder strap; a print design on the front panel; and a hemmed bottom.
The submitted sample, style 00CK08 “Tucia”, is a woman’s “Diesel” brand cut and sewn sleeveless pullover constructed from 100% cotton jersey finely knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a scoop front and rear neckline, one shoulder strap at the wearer’s left side that measures two inches in width with a slight gathering at the shoulder seam of the front and rear panels, a large print design on the front panel that includes foil print and the “Diesel” logo, and a hemmed garment bottom that is curved on the front panel and straight on the rear panel. The submitted size small sample garment extends to the upper thigh area.
The submitted sample, style 00CK1R “Tiggey-Sk”, consists of two garments. The outer garment is similar to a woman’s top constructed from 95 percent rayon and 5 percent elastane knit fabric. The outer garment features 7/8 inch wide shoulder straps; a deep, revealing drop in front with no bust coverage; three strands of beads permanently attached to the right shoulder seam; and a hemmed bottom. The inner garment is a tank top constructed from 100 percent polyester mesh knit fabric. It features a U-shaped neckline in front and back; 7/8 inch wide shoulder straps; and a hemmed bottom. Both garments extend below the waist. The garments are connected at the shoulders by stitches at the outer edges of the straps. This simple tacking together allows the garments to be easily separated without damage to either garment. Because the garments are not permanently attached, they are considered separate garments, and in accordance with note 14 to section XI each garment will be each classified in its own headings.
The submitted garment, style 00CKZN “Toboloi”, is a woman’s blouse constructed from 100 percent silk knit fabric. It has at least 10 stitches per centimeter in both the horizontal and vertical directions and is of pieced construction. The sleeveless blouse features a partial opening at the front neckline with a drawstring and button closure; capped armholes; and a hemmed bottom.
We are returning your samples as requested.
The applicable subheading for style 00CK07 “Totyc” will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's tank tops and similar garments, knitted or crocheted, of cotton, women’s, other. The rate of duty will be 16.5% ad valorem.
The applicable subheading for the pullover, style 00CK08 “Tucia”, 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 the inner garment of style 00CK1R “Tiggey-Sk” will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s. The duty rate will be 32% ad valorem.
The applicable subheading for the outer garment of style 00CK1R “Tiggey-Sk” will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers, other, other: women’s or girls’. The rate of duty will be 14.9% ad valorem.
The applicable subheading for style 00CKZN “Toboloi”, will be 6106.90.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of silk or silk waste, containing 70 percent of more by weight or silk or silk waste. The rate of duty will be 0.9% 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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division