CLA-2-62:OT:RR:NC:N3:360
Ms. Rikki Thomas Martin
Colony Brands, Inc.
1112 7th Avenue
Monroe, WI 53566
RE: The tariff classification of a woman’s blouse from China
Dear Ms. Martin:
In your letter dated November 25, 2019, received in our office December 30, 2019, you requested a tariff classification ruling. Your sample will be retained by this office.
Style F20053-TE is a woman’s blouse constructed from 100% polyester woven fabric. The garment features an elasticized scoop neckline, ¾ length sleeves with elasticized cuffs, and a loose-fitting elasticized bottom.
Although you requested classification of style F20053-TE 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 style F20053-TE 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 duty rate will be 26.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6206.40.3030, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6206.40.3030, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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