CLA-2-61:OT:RR:NC:N3:361
Janna Schrott
prAna Living LLC
3209 Lionshead Ave
Carlsbad, CA 92010
RE: The tariff classification of women’s upper body garments from China, Taiwan, and Vietnam
Dear Ms. Schrott:
In your letter dated May 25, 2023, you requested a tariff classification ruling. Your samples will be returned to you, as requested.
Style 1962081 is a women’s hooded blouse constructed from 92 percent polyester, 4 percent lyocell, and 4 percent elastane 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 self-fabric hood, a cross over neckline, long sleeves with rib-knit cuffs and thumb openings, overlock stitching at the raglan sleeve seams, and a contrasting color woven fabric label on the rib-knit bottom. You suggest classification under subheading 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. However, the stitch count and loose-fitting bodice are characteristics common to garments of heading 6106 HTSUS. Chapter 61 Note 4, noted.
Style 1971541 is a women’s blouse constructed from 92 percent polyester and 8 percent elastane 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 crew neckline, long, hemmed, raglan sleeves with thumb openings, overlock stitching at the raglan sleeve seams, a contrasting color woven fabric label on the bottom left front panel, and a self-fabric sewn-on bottom band.
Style 1971551 is a women’s hooded blouse constructed from 92 percent polyester, 8 percent elastane 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 self-fabric hood, a partial front opening with five snap closures, long, hemmed raglan sleeves with thumb openings, overlock stitching on the raglan sleeve seams, a contrasting color woven fabric label on the bottom left front panel, and a self-fabric loose-fitting sewn-on bottom band.
Style 2045791 is a women’s hooded shirt constructed of 92 percent polyester, 4% lyocell, and 4 percent elastane, 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 self-fabric hood, a full front opening with a zippered closure, long sleeves with self-fabric cuffs, two slant side entry pockets at the waist, a contrasting color woven fabric label on the bottom left front panel, and a self-fabric bottom band. You suggest classification under subheading 6102.30.2010, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. However, the garment sample lacks the character of an outwear jacket. The styling, cut, and features do not support a finding that the garment is an outerwear jacket that is designed for wear over all other clothing for protection against the weather. The stitch count and loose-fitting bodice are characteristics common to garments of heading 6106 HTSUS. Chapter 61 Note 4, noted.
Style 2045801 is a women’s blouse constructed from 63 percent cotton, 32 percent polyester, and 5 percent elastane 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 rib-knit crew neckline, long sleeves with rib-knit cuffs, a contrasting color woven fabric label on the center back panel below the neckline and a rib-knit bottom. You suggest classification under subheading 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles: Of cotton: Other: Other: Other: Women’s or girls’: Other. However, the stitch count and loose-fitting bodice are characteristics common to garments of heading 6106, HTSUS. Chapter 61 Note 4, noted.
Consequently, based on definition, as well as the garments’ appearance, and in accordance with the reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, we find that the garments are loose-fitting blouses of heading 6106, HTSUS. The applicable subheading for styles 1962081, 1971551, 1971541, and 2045791 will be 6106.20.2010, HTSUS, which provides for Women’s or girls’ blouses and shirts, knitted, or crocheted: Of man-made fibers: Other: Women’s. The duty rate will be 32 percent ad valorem.
The applicable subheading for style 2045801 will be 6106.10.0010, HTSUS, which provides for Women’s or girls’ blouses and shirts, knitted, or crocheted: Of cotton, Women’s. The rate of duty will be 19.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6106.20.2010 and 6106.10.0010, 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 subheadings 6106.20.2010 and 6106.10.0010, HTSUS, listed above.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division