CLA-2-62:OT:RR:NC:N3:360
Ms. Jamie Lin
HMS Productions Inc.
250 West 39th Street
New York, NY 10018
RE: The tariff classification of a woman’s blouse from China
Dear Ms. Lin:
In your letter dated March 9, 2017, you requested a tariff classification ruling. Your sample will be returned as requested.
Style 32784 is a woman’s blouse constructed from 100% rayon woven fabric. The sleeveless pullover style garment extends from the shoulders to the hip area and features a V-neckline, adjustable shoulder seams with ties, and a finished bottom.
Although you requested classification under subheading 6211.43.1060, Harmonized Tariff Schedule of the United States (HTSUS), the garment has sufficient shoulder coverage to qualify as a blouse under heading 6206. Consequently, the applicable subheading for style 32784 will be 6206.40.3030, 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 https://hts.usitc.gov/current.
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 via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division