CLA-2-62:OT:RR:NC:N3:360
Ms. Moncy Nabors
J.C. Penney Purchasing Corp.
6501 Legacy Dr.
MS 4202
Plano, TX 75024
RE: The tariff classification of a woman’s blouse from India
Dear Ms. Nabors:
In your letter dated May 25, 2018, you requested a tariff classification ruling. Your sample will be returned as requested.
Item 157354 is a woman’s blouse constructed from 100% cotton woven fabric. The blouse features short sleeves, an elasticized boat neckline, and a hemmed bottom.
Although you requested classification of item 157354 as a blouse under heading 6211, Harmonized Tariff Schedule of the United States (HTSUS), the garment possesses sufficient shoulder, armhole, and neck coverage to be considered a blouse in the more specific heading of 6206. Consequently, the applicable subheading for item 157354 will be 6206.30.3041, 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.
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