CLA-2-61:OT: RR:NC:N1:361
Amy Smith
Kohl’s
N56 W17000 Ridgewood Dr.
Menomonee Falls, WI 53035
RE: The tariff classification of a women’s knit blouse from Indonesia
Dear Ms. Smith:
In your letter dated April 15, 2025, you requested a tariff classification ruling for women’s knit blouse. The
response was delayed due to laboratory analysis. The sample was destroyed during laboratory analysis.
Style WW43K015RN4 is a women’s long sleeve blouse constructed of 61 percent rayon, 21 percent
polyester, 10 percent metallic, and 8 percent spandex rib knit fabric. The fabric’s outer surface measures at
least ten or more stitches per linear centimeter measured in both directions. The garment features long puff
hemmed sleeves, a square neckline, and a straight hemmed bottom. The garment reaches below the waist.
Due to the composition, it is necessary to analyze each yarn in the garment to determine whether any yarn
qualifies as a metalized yarn under heading 5605, Harmonized Tariff Schedule of the United States
(HTSUS), and then to determine the chief weight of the fabric. The weight of all fibers present in a yarn that
qualifies under heading 5605, HTSUS, is governed by Section XI, Note 2 (B)(a) at the six- and eight-digit
level.
The U.S Customs and Border Protection laboratory has reported that the women’s blouse is composed of
three yarns that are not twisted together. The first yarn is composed of a two-ply polyester and metalized
filament (33 percent by weight), the second yarn is composed of a one-ply rayon staple (62 percent by
weight), and the third yarn is composed of a one-ply elastomeric monofilament (5 percent by weight).
The applicable subheading for the style WW43K015RN4 will be 6106.20.2010, HTSUS, which provides for
Women’s and girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The
general duty rate will be 32 percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Indonesia will
be subject to an additional ad valorem rate of duty of 19 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.27, in addition to subheading
6106.20.2010 HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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,
(for)
James Forkan
Acting Director
National Commodity Specialist Division