CLA-2-61:OT:RR:NC:N3:361
Ms. Lesa Hubbard
JC Penney
2401 S. Stemmons Freeway
Suite 400
Lewisville, TX 75067
RE: The tariff classification of women’s blouses from Vietnam and Indonesia
Dear Ms. Hubbard:
In your letter dated October 4, 2022, you requested a tariff classification ruling. Your samples will be retained, as requested.
Item 331231 is a women’s blouse composed of 54 percent cotton, 46 percent polyester knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the shoulders to below the waist and features a round neckline, short sleeves, a left side ruching at the waist, a front curved, hemmed bottom and a straight, hemmed rear bottom.
Item 303033 is a women’s blouse composed of 100 percent cotton knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the shoulders to below the waist and features a V-neckline, long sleeves, and a straight, hemmed bottom.
You suggest classification of styles 331231and 303033 qualifiy 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 styles 331231, and 303033 consisit of loose-fitting blouses of heading 6106, HTSUS.
Consequently the applicable subheading for items 331231 and 303033 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (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