The tariff classification of women’s garments from Bulgaria, China, and India

N119877 September 9, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010; 6102.20.0010; 6104.42.0010 Ms. Antonella Gaudio Diesel USA, Inc. 220 West 19 Street NY, NY 10011 RE: The tariff classification of women’s garments from Bulgaria, China, and India Dear Ms. Gaudio: In your letter dated August 16, 2010, you requested a tariff classification ruling. The three provided samples will be returned as per your request. Style 00CK8T “Gugoh” is a women’s “Diesel” label jacket constructed of a 65% polyester 35% cotton knitted fabric that has been brushed on the underside. The double breasted jacket has a zippered full front opening, a tab collar with a metal snap closure, a self-fabric belt sewn into the side seam waist area which is threaded through three belt loops which provides a tightening at the wearer’s waist, three vertical zippered inset pockets on the front panels, long sleeves with an 8-inch long tab and snap closure at the sleeve endings, elbow patch-styled inserts on either sleeve, a zippered inset pocket on lower right sleeve, and a large “Diesel” print design on the rear panel. The garment extends to below the waist. The country of origin for the garment will be Bulgaria. Style 00CK99 “Fritty” is a women’s “Diesel” label jacket constructed of a 95% cotton 5% spandex French terry fabric. The double breasted jacket has a zippered full front opening with an inner one button closure, foldover top edges on the front panels, two welt inset pockets at the waist area of the front panels, long sleeves with self-fabric cuffs, a “Diesel” metal tag sewn on the upper rear panel, and a snug fitting self-fabric banded garment bottom. The garment extends to below the waist. The country of origin for the garment will be China. Style 00CKBG “Foletty” is a women’s “Diesel” label dress constructed of a 65% cotton 35% polyester French terry fabric. The pullover dress features a v-shaped front neckline, a lined self-fabric hood with a drawstring tightener, long sleeves with ribbed knit cuffs, a kangaroo pocket on the lower front panel, and a ribbed knit bottom band. A large oval shaped print design is found on the back panel with “Diesel-Only-The-Brave-Diesel” printed around the lower outer edges of the design. The garment extends to just above the knee area. The country of origin for the garment will be India. Please note that all future ruling requests require women’s regular size medium garment samples for our review. The applicable subheading for Style 00CK8T “Gugoh” will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s overcoats…windbreakers and similar articles, knitted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The duty rate will be 28.2% ad valorem. The applicable subheading for Style 00CK99 “Fritty” will be 6102.20.0010, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s. The duty rate will be 15.9% ad valorem. The applicable subheading for Style 00CKBG “Foletty” will be 6104.42.0010, HTSUS, which provides for Women’s dresses, knitted: of cotton: women’s. The duty rate will be 11.5% 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 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division