The tariff classification of two women’s upper body garments from India

N266877 August 18, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6211.43.0091 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of two women’s upper body garments from India Dear Ms. Orzol: In your letter dated July 16, 2015, you requested a tariff classification ruling for two women’s upper body garments. As requested, your samples will be returned. Style 00SMT4 – T - Birdie, is a woman’s sleeveless pullover constructed from 100% nylon warp knit fabric, which prevents counting stitches in the direction that the stitches were formed. The garment features a round neckline capped with 100% lambskin leather with metal studs. Tiered strips of fabric sewn together create the front and back panels. Attached to the front bust and the upper back is an overlay with ruffles. Additional features include a single snap closure at the center back neckline and a machine finished hem. The pullover extends to below the waist. The inner garment of style 00SMT4-T-BIRDIE is a woman’s pullover-style top constructed from 100% polyester woven fabric. It features a U-shaped neckline in front and ¼ inch wide adjustable shoulder straps. The top extends straight across from side seam to side seam in the back, leaving the upper half of the back exposed. The applicable subheading for style 00SMT4 –T-Birdie 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 (con.): Of man-made fibers (con.): Other (con.): Other (con.): Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem. The applicable subheading for the inner garment of style 00SMT4-T-BIRDIE will be 6211.43.0091, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments (con.): Other garments, women’s or girls’ (con.): Of man-made fibers: Other. The rate of duty will be 16 percent 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 the 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 Renée M. Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division