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

N183187 September 22, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.20.0015, 6114.20.0010 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, New York 10011 RE: The tariff classification of a woman’s jumper and top from Tunisia and India Dear Ms. Orzol: In your letter dated August 30, 2011 you requested a classification ruling. The submitted sample, style T-WEY-G (00CV1J 00IRR), is a woman’s jumper constructed of 100 percent cotton knit fabric. The sleeveless garment extends from the shoulders to the mid thigh area. It features a U-shaped neckline in front; oversized armholes extending to the waist finished with cut capping; a trademark metal grommet below the back neckline; an allover print with a raised lettering design; and a cut hemmed bottom. The submitted sample, style T-VHEEL (00CV6W 00KVU), is a woman’s top constructed from 100 percent cotton knit fabric. The garment features spaghetti straps; a V-shaped front neckline; a modified U-shaped neckline in the back which does not provide sufficient upper back coverage; and a hemmed bottom. Below the back neckline to the waist is a partial opening with a zipper closure extending down the middle of the garment. The garment reaches ten inches below the waist. We are returning your samples as requested. The applicable subheading for style T-WEY-G (00CV1J 00IRR), 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 style T-VHEEL (00CV6W 00KVU) 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