N079466 N0 Ruling Active

The tariff classification of a woman’s blouse from China

Issued October 9, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6206.40.3030

Headings: 6206

GRI rules applied: GRI 3(b)

Product description

The submitted sample, style SM1043-2778, is a woman’s blouse composed of knit and woven components. The back panel, sleeves and waistband are constructed from 100 percent cotton knit fabric. The front panels are constructed from 97 percent polyester and 3 percent spandex woven fabric. The garment features round neckline, long sleeves, a rib knit waist and a full front opening secured by seven buttons. The garment has tucking on the front panels and satin capping on the front placket and neckline. The woven component imparts the essential character of the garment, therefore, the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character, As such, the garment is classified under the heading for women’s woven blouses,

CBP rationale

The applicable subheading for the blouse 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.

Full text

N079466 October 9, 2009 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Ms. Linda M. Rasco Metro P.O. Box 1006 Champlain, NY 12919 RE: The tariff classification of a woman’s blouse from China Dear Ms. Rasco: In your letter dated October 8, 2009, you requested a tariff classification ruling on behalf of Groupe Corwick Inc. The submitted sample, style SM1043-2778, is a woman’s blouse composed of knit and woven components. The back panel, sleeves and waistband are constructed from 100 percent cotton knit fabric. The front panels are constructed from 97 percent polyester and 3 percent spandex woven fabric. The garment features round neckline, long sleeves, a rib knit waist and a full front opening secured by seven buttons. The garment has tucking on the front panels and satin capping on the front placket and neckline. The woven component imparts the essential character of the garment, therefore, the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character, As such, the garment is classified under the heading for women’s woven blouses, The applicable subheading for the blouse 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 rate of duty 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/. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →