The tariff classification of a woman’s blouse

N021592 January 29, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6106.10.0010 Ms. Elizabeth Kessens Kellwood Company 208 North Trenton Street Rutherford, TN 38369 RE: The tariff classification of a woman’s blouse Dear Ms. Kessens: In your letter dated January 3, 2008 you requested a classification ruling. Style KT07-856 is a woman’s blouse constructed from both knit and woven fabric. The garment is constructed of 92 percent cotton and 8 percent spandex. The garment extends below the waist and has a hemmed bottom with side slits. It features a V neckline, a partial front opening with a three button closure, a collar and short hemmed sleeves. The placket area and collar are constructed from a woven eyelet fabric. The knit portion of the garment has at least 10 or more stitches per linear centimeter measured in both directions and comprises more than 60 percent of the garment. As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that the fabric that provides the essential character. In this case, the knit fabric provides the essential character, therefore, the garment is considered to be a knit blouse. We are returning your sample. The applicable subheading for style KT07-856 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 duty rate 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 KT07-856 falls within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division