CLA-2-61:OT:RR:NC:N1:361
John Nussbaum
Berne Apparel
2501 E 850 N
Ossian, IN 46777
RE: The tariff classification of a women’s knit blouse from Pakistan
Dear Mr. Nussbaum:
In your letter dated July 30, 2025, you requested a tariff classification ruling.
Style BSW71 is a women’s blouse constructed from 100 percent cotton 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 rib-knit crew neckline, hemmed short sleeves, contrasting
color letters at the left outer sleeve, a patch pocket with a contrasting color logo at the left side chest, and a
hemmed bottom.
The applicable subheading for style BSW71 will be 6106.10.0010, HTSUS, which provides for: Women’s or
girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. The general rate of duty will be 19.7
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 Pakistan 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. 9903.02.51, in addition to subheading
6106.10.0010 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