CLA-2-61:OT:RR:NC:N3:358
Ms. Antonella Gaudio
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of children’s garments from China.
Dear Ms. Gaudio:
In your letter dated March 30, 2012, you requested a tariff classification ruling. As requested, the samples will be returned to you.
You have submitted four samples. Style 00J09W “Sheryll” is a girl’s pullover style top (size M) constructed of 60% cotton, 40% polyester knit fabric that is brushed on the inner surface. The garment extends below the waist and has oversized side slits. Extended fabric is sewn to the four inch wide rib-knit bottom creating the appearance of batwing sleeves. The garment features a hood, a kangaroo front pocket and embroidery on the left side of the rib-knit bottom.
Style 00J03X “Joelle” is a girl’s faux fur vest constructed from pile knit acrylic fabric. The vest features a hood, oversized armholes, a woven polyester fabric lining, a full frontal opening with a zipper closure and front vertical pockets.
Style 00T05V “Storm” is a girl’s cardigan style top (size 5) constructed of 60% cotton, 40% polyester knit fabric that is brushed on the inner surface. The garment extends below the waist and has oversized side slits. Extended fabric is sewn to the rib-knit bottom creating the appearance of batwing sleeves. The garment features a stand-up collar, a full frontal opening with a right over left six button closure and embroidery on the left chest.
Style 00J08M “Tricia” is a girl’s pullover constructed from cotton knit fabric that measures more than 9 stitches per 2 centimeters in the direction the stitches were formed. The pullover features a convertible turtle neck with a four snap closure, long hemmed sleeves, screen printing on the garment’s front and a hi-lo hemmed bottom that reaches the waist.
The applicable subheading for Styles 00J09W and 00T05V will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton, tops: women’s or girls’. The rate of duty will be 10.8 percent ad valorem.
The applicable subheading for Style 00J03X will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, vests, other than sweater vests: women’s or girls’. The rate of duty will be 32 percent ad valorem.
The applicable subheading for Style 00J08M 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 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,
Thomas J. Russo
Director
National Commodity Specialist Division