The tariff classification of a woman’s knit blouse from China.

NY M81622 March 28, 2006 CLA-2-61:RR:NC:WA:361 NY M81622 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Mr. Mike Bartlett American Shipping Company, Inc. 400 Oceangate, Suite 1106 Long Beach, CA 90802 RE: The tariff classification of a woman’s knit blouse from China. Dear Mr. Bartlett: In your letter dated February 22, 2006, on behalf of your client National Stores, Inc., you requested a tariff classification ruling for a woman’s knit blouse. The submitted sample, Style #NSIJ4, is a woman’s blouse constructed from 95% cotton, and 5% spandex knit fabric. The fabric of the blouse has more than 10 stitches per centimeter counted in both the horizontal and vertical directions and features a hood, long sleeves, and a full front opening with a zipper closure. The garment also has lettuce edging finishing the sleeves and the bottom. In your request, you recommended that the garment be classified in heading 6110. Under the General Rules of Interpretation (GRI) 3(a): When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: The heading, which provides the most specific description, shall be preferred to headings providing a more general description. As the garment is more specifically described in heading 6106, (shirts) rather than 6110 (Sweaters…and similar articles), it is classified as a shirt of heading 6106. We are returning your sample as you requested. The applicable subheading for the blouse Style #NSIJ4 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of cotton, women’s. The rate of duty will be 19.7% ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. Style #NSIJ4 falls within textile category designation 339. 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 Angela DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division