CLA-2-61:OT:RR:NC:N3:361
Ms. Elizabeth Orzol
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of a woman’s knit jumper from Turkey
Dear Ms. Orzol:
In your letter dated September 30, 2013, you requested a tariff classification ruling.
The size small submitted sample, Style number 00S282J-UFLT 0 JOEY, is a woman’s tank style jumper. Style number 00S282J-UFLT 0 JOEY is constructed from three panels. The panels are constructed from 50 percent cotton and 50 percent polyester knit fabric. The garment’s front panel is securely sewn to a second panel with a zigzag chain stitch starting at the front upper side armhole area to the bottom area. The second panel extends all around the back area to the front panel and has the same stitch and cut as the other side. The sleeveless garment features a racer back style; U-shaped neckline in front; a geometric screen print design in the center of the racer back area, with the Diesel logo; shoulder straps measuring 1.5 inches in width; oversized armholes; an all-around 2 inch width unfinished banded bottom panel. The bottom panel is also securely sewn in with a zigzag stitch. The top extends below the waist.
Due to the fact that the garment is to be constructed of a 50/50 blend of fibers, the garment is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The garment will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification. The garment may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.
You indicated that the garment should be classified as a top as part of your Diesel Intimates Collection merchandized as “loungewear.” Due to the length, exaggerated, and revealing armholes, the garment is classified in heading 6114 as a jumper.
We are returning your sample as requested.
The applicable subheading for style number 00S282J-UFLT 0 JOEY will be 6114.30.3014, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: Of man-made fibers: Jumpers. The duty rate will be 14.9% 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division