The tariff classification of a woman’s blouse from Hong Kong

NY L88671 December 13, 2005 CLA-2-62:RR:NC:N3:360 L88671 CATEGORY: Classification TARIFF NO.: 6206.30.3040 Mr. Tom Gould Zisser Group 3807 W. Sierra Highway #4420 Acton, CA 93510 RE: The tariff classification of a woman’s blouse from Hong Kong Dear Mr. Gould: In your letter dated November 16, 2005, you requested a tariff classification ruling on behalf of Union Master International Limited. The submitted sample will be returned to you as requested. Style 001 is a woman’s blouse composed of knit and woven components and simulates two garments, a woven blouse and a shrug. The front panels, cuffs, collar and lower back are constructed from 100 percent cotton woven fabric. The sleeves and upper back are constructed from 100 percent polyester knit fabric. The garment features ¾ length sleeves with cuffs, a collar, a V-neckline, a full front opening secured by four buttons and two knit panels that tie under the bust. Because the garment is constructed of both knitted and woven components it is considered a composite good. In accordance with GRI 3(c) of the Harmonized Tariff Schedule of the United States, when goods cannot be classified by reference to GRI Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case, neither the knit polyester fabric nor the woven cotton fabric provides the essential character. Therefore, classification will be as woven cotton blouse under heading 6206, HTS. The applicable subheading for style 001 will be 6206.30.3040, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: other: women’s. The duty rate will be 15.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style 001 falls within textile category designation 341. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division