CLA-2-61:OT:RR:NC:N3:361
Mr. Mathias Jung
Hansoll Textile Ltd.
268, Songpa-Daero, Songpa-Gu Seoul 05719 Korea, South
RE: The tariff classification of women’s and girls’ upper body garments from South Korea
Dear Mr. Jung:
In your letter dated June 12, 2023, you requested a tariff classification ruling. Your samples will be returned, as requested.
Style 230601Q is a women’s blouse composed of 60 percent cotton and 40 percent modal jersey 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, rib knit cuffs and a curved, hemmed bottom.
Style 230601W is a women’s blouse composed of 100 percent cotton jersey 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, long hemmed sleeves, and a straight, hemmed bottom.
Style 230601E is a women’s blouse composed of 100 percent cotton jersey 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, short hemmed sleeves, and a straight, hemmed bottom.
Style 230601R is a girls’ upper body garment composed of 74 percent cotton, 26 percent polyester knit fabric. The outer surface of the garment’s fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting pieced sweatshirt style garment extends from the shoulders to below the waist and features a rib knit crew neckline, long sleeves with elasticized rib knit cuffs, and an enclosed elasticized rib knit bottom.
Style 230601T is a girl’s upper body garment composed of 60 percent cotton and 40 percent polyester knit fabric. The loose-fitting garment extends from the shoulders to below the waist and features short sleeves and a rib-knit crew neckline. The garment has characteristics common to blouses, as enumerated in Note 4 to Chapter 61, HTSUS. Based on its appearance, and in accordance with the reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, we find that this garment is a loose-fitting blouse of heading 6106, HTSUS.
The applicable subheading for styles 230601Q, 230601W, and 230601E 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.
The applicable subheading for styles 230601R and 230601T will be 6106.10.0030, HTSUS, which provides for “Women’s or girl’s blouses and shirts, knitted or crocheted: Of cotton: Girls’: Other.” The rate of duty 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 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