The tariff classification of women’s garments from China, Thailand, Turkey and Italy

N231553 September 19, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1065, 6114.30.1020, 6114.20.0010, 6110.30.3059 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, New York 10011 RE: The tariff classification of women’s garments from China, Thailand, Turkey and Italy Dear Ms. Orzol: In your letter dated August 14, 2012 you requested a classification ruling. The submitted sample, style 00CRLB UFTK-HEAVENY, is a woman’s tank top constructed from 58% polyester, 32% cotton and 10% elastane knit fabric. The tank top features one inch wide shoulder straps with contrasting stitching, two front and two rear vertical panels stitched together with contrasting stitching, a U-shaped neckline in front and back, a faux fly opening with a decorative metal button and contrasting stitching, and a bottom finished with a lace like fabric. The country of origin is Thailand. The submitted sample, style 00S332 UFTK-THEA-N, is a woman’s top constructed from 94% modal and 6% elastane knit fabric. The garment features 3/8 inch wide shoulder straps, an openwork fabric insert below the bust, a narrow t-back, and a hemmed bottom. Because of the exaggerated T design, more than half of the back is exposed when the garment is worn. The country of origin is China. The submitted garment, style 00S331 UFTK SASHY-N, is a woman’s top constructed from 95 % cotton and 5% elastane knit fabric. The top features adjustable narrow straps, a V-shaped elasticized neckline in front, a mesh overlay on the bust, a metal loop with a small textile strip decorating the center of the bust and a hemmed bottom. The upper back of the garment which is elasticized extends straight across from side seam to side seam, exposing the upper half of the back. The country of origin is Italy. The submitted garment, Style 00S331 UFTK SASHYA-N, is a woman’s “Diesel” label cut and sewn sleeveless pullover that is constructed from 83% nylon and 17% elastane knit fabric. The outer surface of the garment measures more than nine inches per two centimeters in the direction that the stitches were formed. The garment features a V-shaped front neckline, a high rear neckline, a heat seal of the word “Diesel” on the lower front panel, and a straight hemmed bottom. The garment extends below the waist. The country of origin is Turkey. We are returning your samples as you requested. The applicable subheading for style 00CRLB UFTK-HEAVENY will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s. The duty rate will be 32% ad valorem. The applicable subheading for style 00S332 UFTK-THEA-N will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted: of man made fibers: tops: women’s. The duty rate will be 28.2% ad valorem. The applicable subheading for style 00S331 UFTK SASHY-N 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. The duty rate will be 10.8% ad valorem. The applicable subheading for style 00S331 UFTK SASHYA-N will be 6110.30.3059, 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: Tops: Women’s or girls’. The duty rate will be 32% 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, Thomas J. Russo Director National Commodity Specialist Division