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

N235092 November 20, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020, 6114.20.0010, 6110.90.9042 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, India and Italy Dear Ms. Orzol: In your letter dated October 26, 2012 you requested a classification ruling. The submitted sample, style 00S16S - “T-TABETHA”, is a woman’s top constructed from 100 % modal knit fabric. The top features a U shaped neckline; exaggerated, revealing armholes; three metal buttons on each side seam with an adjustable textile tab; and a bottom finished with overlock stitching. The country of origin of the garment is China. The submitted sample, style 00S1GQ - “T-AZAZ”, is a woman’s top constructed from 100 % cotton knit fabric. The top features a U shaped neckline in front and back; 1 ½ inch wide shoulder straps; exaggerated, revealing armholes; and a flared, hemmed bottom. The country of origin of the garment is India. The submitted sample, style 00S166 -“M-CONNOR”, is a “DIESEL” label woman’s sweater vest. The garment simulates a sleeveless knit sweater vest worn over a woven shirt. The woven portion (the garment bottom) is constructed from 100% linen woven fabric. The knit portion (the remainder of the garment) is constructed from 100% linen knitted fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features oversized armholes, a v-shaped rib knit front neckline, a full front opening with seven button closures, two front pockets on the lower front panels, a “Diesel” logo sewn on the upper rear panel, and a woven garment bottom. The country of origin of the garment is Italy. The essential character is given by the knit fabric; Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3, noted. We are returning three of your samples. The applicable subheading for style 00S16S - “T-TABETHA” 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 00S1GQ - “T-AZAZ” 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 00S166 -“M-CONNOR” will be 6110.90.9042, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Sweaters for women or girls: Other: Other: Other. The rate of duty will be 6 % 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, Thomas J. Russo Director National Commodity Specialist Division