CLA-2-61:OT:RR:NC:N3:361
Ms. Krisanne Stecklair
GEODIS
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of women’s blouses from Indonesia
Dear Ms. Stecklair:
In your letter dated September 22, 2022, you requested a tariff classification ruling on behalf of your client QVC. Your samples will be returned to you, as requested.
Style S47616/Item A516297 is a 3 pack of women’s blouses all composed of 95 percent cotton 5 percent spandex jersey knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. Garment A is a loose-fitting garment that extends from the shoulders to below the waist and features a crew neckline, short sleeves and a straight, hemmed bottom.
Garment B is a loose-fitting garment that extends from the shoulders to below the waist and features a round neckline, short elbow sleeves and a straight, hemmed bottom.
Garment C is a loose-fitting garment that extends from the shoulders to below the waist and features a V-neckline, ¾ inch sleeves and a straight, hemmed bottom.
You suggest classification of style S47616/Item A516297 qualifies as garments in heading 6110 Harmonized Tariff Schedule of the United States (HTSUS); however, the garments associated with this style have characteristics common to garments classified under heading 6106. Based on the appearance of the garments as well as the definition and reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, we find style S47616/Item A516297 consisit of loose-fitting blouses of heading 6106, HTSUS.
Consequently the applicable subheading for style S47616/Item A516297, will be 6106.10.0010, HTSUS, which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. The duty rate will be 19.7 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 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 Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division