CLA-2-62:OT:RR:NC:N3:360

Ms. Fifi Pudjijanto
Gap Inc.
2 Folsom Street
San Francisco, CA 94105

RE: The tariff classification of a woman’s blouse from China

Dear Ms. Pudjijanto:

In your letter dated May 11, 2011, you requested a tariff classification ruling. Your sample will be returned as requested.

Style 828442 is a woman’s blouse constructed of 100% polyester woven fabric. The sleeveless blouse features a V-neckline, a self fabric tie at the neck, elastic tightening at the waist, and a peplum-like bottom. Although you requested classification of style 828442 under 6211.43.0060, the garment features elastic tightening at the waist, which does not preclude classification under heading 6206. Consequently, the applicable subheading for style 828442 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty will be 26.9 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 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 Kimberly Rackett at (646) 733-3051.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division