CLA-2-61:OT:RR:NC:N1:361

Martha Long
J. Crew
3 Clifford Way Arden, NC 28704

RE:  The tariff classification of women’s knit blouses from the Philippines and Cambodia

Dear Ms. Long:

In your letter dated August 26, 2024, you requested a tariff classification ruling.  As requested, your samples are being returned. 

Styles CG779 and CG185 are women’s blouses constructed from 100 percent cotton, jersey knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions.  The garments extend from the shoulders to below the waist.   

Style CG779 is a loose-fitting garment that features a crew neckline, short, hemmed sleeves, and a straight, hemmed bottom.

Style CG185 is a loose-fitting garment that features V-styled neckline, short hemmed sleeves, and a straight, hemmed bottom.

The applicable subheading for styles CG779 and CG185, 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 at https://hts.usitc.gov/.

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