CLA-2-62:OT:RR:NC:N3:360

Michelle Aranda-Gran
Tommy Bahama
400 Fairview Ave. N
Seattle, WA 98109

RE: The tariff classification of a woman’s blouse from Vietnam

Dear Ms. Aranda-Gran:

In your letter dated May 22, 2026, you requested a tariff classification ruling. Your submitted sample will be returned as requested.

Style 271-SW222435 is a women’s blouse constructed from both knit and woven components. The collar, the back of the sleeves, and the full back panel are constructed from 57% cotton, 38% modal, and 5% spandex knit fabric. The front of the sleeves and the full front panel are constructed from 85% modal and 15% nylon woven fabric. The pullover style blouse features a round collar, short sleeves, side slits, and a hemmed bottom. The woven fabric imparts the essential character of the garment.

The applicable subheading for style 271-SW222435 will be 6206.40.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s: Other. The general rate of duty will be 26.9 percent ad valorem.

The 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/.

This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.

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 Kimberly Rackett at [email protected].
Sincerely,

(for)
James P. Forkan
Director
National Commodity Specialist Division