CLA-2-61:OT:RR:NC:N1:361
Kimberly Thurston
Buckle, INC
2415 Country Club Lane Kearney, NE 68845
RE: The tariff classification of a woman’s blouse from China
Dear Ms. Thurston:
In your letter dated November 27, 2024, you requested a tariff classification ruling. As requested, your sample is being returned.
Style PDIK25013 is a women’s blouse that is constructed from three different knit fabrics that measure at least 10 or more stitches per linear centimeter measured in both directions. The center front and center back panels, the lower center front and lower center back panels, and the outer sleeves are constructed from 60% cotton and 40% polyester, slub jersey knit fabric. The inner side panels and the shoulder areas are constructed from 96% polyester and 4% spandex, striped rib knit fabric. The crew neckline and the outer side panels are constructed from 96% polyester and 4% spandex, waffle knit fabric. The loose-fitting garment extends from the shoulders to below the waist and features drop shoulder sleeves, which are unfinished at the ends, and bottom.
In your ruling request you suggest classification of style PDIK25013 under heading 6110, Harmonized Tariff Schedule of the United States (HTSUS). However, by application of GRI 1 and 6, the garment has characteristics and appearance common to blouses, as enumerated in Note 4 to Chapter 61, HTSUS, and set forth in Headquarters Rulings H325360, dated May 26, 2022, and H324935, dated May 26, 2022; therefore, precluding it from heading 6110.
Consequently, the applicable subheading for style PDIK25013 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 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 subheading 6106.10.0010, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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