The tariff classification of a women’s garment from India

N174992 July 21, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Veronica Tobar Diesel USA, Inc. 220 W 19th Street New York, NY 10011 RE: The tariff classification of a women’s garment from India Dear Ms. Tobar: In your letter dated July 8, 2011, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style G-KERNITE (#00CSKR 00HUW) is a “DIESEL” label women’s vest constructed of leather (narrow neckband, foldover collar, upper outer edges of the front panels, and trim at the rear armhole openings) and a finely knitted 100% rayon jersey fabric (remainder of garment). The outer surface of the rayon fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The sleeveless vest features oversized armholes, a zippered full front opening with draped asymmetrical front panels that extend to the knee area of the wearer at the center front of the garment, a leather zipper pull string, and an adjustable snap closure on the neckband. The garment sides and the rear panel extend to below the waist. The essential character is given by the knitted rayon fabric; Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3, noted. This sleeveless garment with oversized armholes possesses the characteristics of a knitted man-made fabric vest of Chapter 61, HTSUS. The sample garment is properly classified under 6110.30.3035, HTSUS. Therefore, your suggested classification as a women’s woven shirt is not applicable. The applicable subheading for the garment 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 duty rate will be 32% 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division