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

Mr. Peter Eisenhower
Masterpiece International
400 N. Sam Houston Parkway East
Suite 1025
Houston, TX 77060

RE: The tariff classification of a woman’s blouse, trousers, and scarf from India

Dear Mr. Eisenhower:

In your letter dated June 5, 2019, you requested a tariff classification ruling on behalf of your client, Silk Valley Indian Boutique LLC. Your unlabeled samples will be retained by this office.

Sample 1 is a woman’s blouse constructed from 100% cotton woven fabric. The pullover style blouse features a stand up collar, a V-neckline with faux self fabric buttons, and a hemmed bottom. The garment extends from the shoulders to the knee area and has side seam slits that extend from the hip area to the bottom of the garment.

Sample 2 is a pair of women’s trousers constructed from 100% cotton woven fabric. The pull-on trousers feature a draw string tie waistband and hemmed leg openings.

Sample 3 is a woven shawl composed of 100% cotton fabric. 

The applicable subheading for sample 1, the woman’s blouse, will be be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 15.4 percent ad valorem.

The applicable subheading for sample 2, the women’s trousers, will be 6204.62.8021, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Other: Women’s trousers and breeches: Other. The rate of duty will be 16.6 percent ad valorem.

The applicable subheading for sample 3, the shawl, will be 6214.90.0010, HTSUS, which provides for Shawls, scarves, mufflers, mantillas, veils and the like: Of other textile materials: Of cotton.  The general rate of duty will be 11.3 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