CLA-2-62:OT:RR:NC:N3:358
Ms. Federica Emiliani
Diesel USA, Inc.
220 West 19th Street, 3rd Floor
New York, NY 10021
RE: The tariff classification of girl’s and boy’s garments from Morocco and China.
Dear Ms. Emiliani:
In your letter dated March 11, 2011, you requested a tariff classification ruling. Style 00JC2L 00YPQ “Utamac” will be retained by this office. The other samples will be returned to you.
You submitted three samples. The first sample, Style 00JC3K KXAC9 “Doraki” is a girl’s jumper constructed from 80% cotton, 20% elastane woven denim fabric. The jumper features a high rise back, adjustable shoulder straps, a full frontal opening with a zipper closure, two front and two back pockets with button flaps and a hemmed bottom. The jumper does not provide sufficient coverage to be worn without another garment.
The second sample, Style 00JC2L 00YPQ “Utamac” is a girl’s tank-like garment constructed from 94% cotton, 6% elastane fabric. The garment features narrow shoulder straps, a U-shaped neckline with a placket secured by two snaps, screen printing on the front of the garment and a hemmed bottom. The tank-like article extends to the waist.
The third sample, Style 00TBIM 00919 “Truslak” is a boy’s pullover garment constructed from 100% cotton knit fabric that measures 32 stitches per 2 centimeters in the direction the stitches were formed. The garment features a rib-knit crew neckline, a large raised design on the left chest, long loose fitting sleeves with rib-knit cuffs and a hemmed bottom.
The applicable subheading for the “Doraki” will be 6211.42.0060 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, other garments: other garments, women’s or girls: of cotton: jumpers. The rate of duty will be 8.1 percent ad valorem.
The applicable subheading for the “Utamac” will be 6109.10.0070 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton, women’s or girls’: other: other. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for the “Truslak” will be 6110.20.2069 , 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: men’s or boys’: other. The rate of duty will be 16.5 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 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 Bruce Kirschner at (646) 733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division