CLA-2-62:OT:RR:NC:TA:360
Ms. Maureen Metzinger
Lord & Taylor/Creative Design Studios
424 5th Avenue
New York, NY 10018
RE: The tariff classification of a woman’s blouse from China
Dear Ms. Metzinger:
In your letter dated March 3, 2010, you requested a tariff classification ruling.
Style K1FOSR2050 is a woman’s upper body garment composed of knit and woven components. The sleeves, back panel, front placket, neck trim and ribbed bottom are constructed from 100 percent wool knit fabric. The front panels are constructed from 55 percent silk and 45 percent cotton woven fabric. The garment features long sleeves, a round neckline, a full front opening secured by nine buttons and a ribbed bottom.
Because the garment is constructed of both knit and woven components it is considered a composite good, and based upon GRI 3(b) classified by the component which provides the essential character. In this case, because the entire front of the garment consists of the woven fabric, that is the component which imparts the essential character to the garment. The garment will be classified in Chapter 62 under the heading for blouses, of silk or silk waste.
The applicable subheading for the blouse will be 6206.10.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of silk or silk waste: other: other. The rate of duty will be 6.9 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 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 Brenda Wade at (646) 733-3051.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division