CLA-2-62:OT:RR:NC:N3:360
Ms. Laura Andalon
C-Air International
5901 W. Century Blvd. # 1400
Los Angeles, CA 90045
RE: The tariff classification of a woman’s blouse from China
Dear Ms. Andalon:
In your letter dated August 17, 2022, you requested a tariff classification ruling on behalf of your client, Paper Cut Clothing LLC. Your sample, received September 16, 2022, will be retained by this office.
Style PS3W30379 is a woman’s blouse constructed from 60% cotton and 40% polyester woven fabric. The garment features a pointed collar, long sleeves with button cuffs, two unsecured chest pockets, a hemmed bottom, a full front opening secured by seven button closures, and front panels that extend into self-fabric ties at the bottom, allowing the wearer to create a partial tightening.
Although you requested classification of style PS3W30379 as a blouse under heading 6211, Harmonized Tariff Schedule of the United States (HTSUS), the garment is considered a blouse in the more specific heading of 6206. Consequently, the applicable subheading for style PS3W30379 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 duty rate will be 15.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6206.30.3041, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 6206.30.3041, 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