The tariff classification of a woman’s blouse from China

N012146 June 11, 2007 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Mr. John B. Pellegrini McGUIREWOODS LLP 1345 Avenue of the Americas New York, NY 10105-0106 RE: The tariff classification of a woman’s blouse from China Dear Mr. Pellegrini: In your letter dated May 30, 2007, you requested a classification ruling on behalf of Smiles Fashion Corporation. Your sample will be returned as requested. Submitted sample, style #7351A, is a woman’s blouse constructed from both woven and knit fabric. The woven fabric is composed of 100% polyester and the knit fabric is composed of 100% acrylic. The blouse has a woven fabric insert stitched around the inner surface of the knit fabric to simulate a layered-look garment. The woven inserts constitute the inner layer. The front and back panels are constructed from the knit fabric. The front and back panels which constitute the outer layer, extend from the shoulders to just below the bust. The garment features a collar, sleeves and below the bust is constructed from the woven fabric. The garment features a collar, long sleeves with buttoned cuffs and a partial front opening secured by six buttons. Customs has determined that each component is equally important to the creation of the whole, i.e., blouse. As each is equally essential, classification must be based upon GRI 3(c) which requires classification under the heading which occurs last in numerical order of the heading which merit equal consideration. The woven component imparts the essential character of the garment. As such, the garment is classified as a woman’s woven blouse under heading 6206, HTS. The applicable subheading for the style 7351A will be 6206.40.3030, 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. The duty rate will be 26.9 percent 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 7351A falls within textile category 641. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division