The tariff classification of a woman’s knit top from Turkey

N239976 March 27, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a woman’s knit top from Turkey Dear Ms. Orzol: In your letter dated March 20, 2013, you requested a tariff classification ruling. The submitted sample, Style number 00S4AX-UFTK-TYRAS, is a woman’s “Female Knit Top” constructed of 91 percent nylon and 9 percent elastane knit fabric. The sleeveless garment features a scoop shaped neckline in front and is cut straight across the back from side seam to side seam; adjustable ¼ inch wide elasticized shoulder straps; and a front center sewn in metal button with the Diesel® logo. The garment extends below the waist and has a hemmed bottom. You described your sample as part of Diesel Intimates Collection merchandized as “loungewear.” Based on appearance and the manner in which they are marketed, these garments will be classified in heading 6114. We are returning your sample as requested. The applicable subheading for style number 00S4AX-UFTK-TYRAS will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2% 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