CLA-2-61:OT:RR:NC:N3:361
Brittani Velasquez
NUNUY, LLC
2460 SE Creighton Ave Oak Grove, OR 97267
RE: The tariff classification of women’s knit wearing apparel from Peru
Dear Ms. Velasquez:
In your letter dated October 8, 2023, you requested a tariff classification ruling. Your samples will be returned to you, as requested.
Item 1 is a women’s jumpsuit constructed of 95 percent cotton and 5 percent spandex jersey knit fabric. The one-piece garment features a V-styled front neckline, short, hemmed petal sleeves, an elasticized waist, self-fabric waist ties at each side, side seam pockets, and hemmed leg openings.
Item 2 is a women’s blouse constructed of 97 percent cotton and 3 percent terry knit fabric. The fabric measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the neck to below the waist and features a turtleneck collar, a cross-over front panel that is joined at the neckline and at the left shoulder seam, long sleeves with self-fabric cuffs, and a curved hemmed bottom.
Based on the garment’s appearance, and in accordance with the reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, we find that item 2 is a loose-fitting blouse of heading 6106, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for Item 1 will be 6114.20.0052, HTSUS, which provides for Other garments, knitted or crocheted: Of cotton: Coveralls, jumpsuits, and similar apparel: Other Women’s. The rate of duty will be 10.8% ad valorem.
The applicable subheading for Item 2 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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