The tariff classification of a woman’s jumper with a necklace and top from India

N106117 June 10, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.20.0015, 7117.90.7500, 6114.20.0010 Ms. Veronica Tobar Diesel USA, Inc. 220 West 19th Street New York, New York 10011 RE: The tariff classification of a woman’s jumper with a necklace and top from India Dear Ms. Tobar: In your letter dated May 10, 2010 you requested a classification ruling. The submitted sample, Style CH6F, is a woman’s jumper constructed of 100 percent cotton knit fabric with an attached necklace. The necklace has four strands of plastic beads and one metal chain strand with a base metal lobster clasp located at either end of the necklace. The sleeveless garment extends from the bust below mid thigh area. It features a banded bottom and oversized armholes which expose the wearer’s side to just above the waist. Tiny unobtrusive textile loops are sewn into the shoulder seams for the attachment of the necklace. The jumper and necklace are suitable for separate use. The jumper and necklace do not constitute a set under the General Rules of Interpretation of the Harmonized Tariff Schedules of the United States (HTSUS). Therefore, the two components must be classified separately in their appropriate provisions. You refer to the garment as a dress. However, the oversized and revealing armholes preclude classification under HTSUS 6104 as a dress. The submitted sample, Style CH2W, is a woman’s top constructed from 100 percent cotton knit fabric. The top extends below the waist. The tank style garment features a very deep and wide U-shaped neckline in front; a racer style back; a gathered overlay and plastic rivets on the right shoulder strap; an embroidered Diesel logo on the lower back; oversized, revealing armholes; and a hemmed bottom. We are returning your samples as you requested. The applicable subheading for style CH6F, jumper, will be 6114.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Jumpers. The duty rate will be 10.8% ad valorem. The applicable subheading for the necklace on style CH6F will be 7117.90.7500, HTSUS, which provides for Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics. The rate of duty will be free. The applicable subheading for style CH2W 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. 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, Robert B. Swierupski Director National Commodity Specialist Division