CBP Ruling N087103 — The tariff classification of a woman’s blouse and flip flop from China

Tariff classification

Headings: 6402, 6206

GRI rules applied: GRI 3(b)

Product description

Submitted sample, style 25695 is a woman’s blouse composed of knit and woven components. The front panels and patch pockets are constructed from 100 percent cotton woven fabric. The back panel, sleeves, waistband, neck trim, pocket trim and front placket are constructed from 100 percent cotton knit fabric. The garment features a round neckline, ¾ length sleeves, two patch pockets at the waist and a full front opening secured by seven buttons. 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 heading 6206, HTS. Submitted sample, style D145468 is a woman’s thong sandal with an outer sole and upper of rubber or plastics.

CBP rationale

The applicable subheading for style 25695 will be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: other: other: women’s. The applicable subheading for style D145468 will be 6402.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper straps or thongs assembled to the sole by means of plugs (zoris).

Full text

N087103 December 16, 2009 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6206.30.3041; 6402.21.000 Ms. Vicky Lee J. Crew Group, Inc. 770 Broadway New York, NY 10003 RE: The tariff classification of a woman’s blouse and flip flop from China Dear Ms. Lee: In your letter dated December 7, 2009, you requested a tariff classification ruling. Submitted sample, style 25695 is a woman’s blouse composed of knit and woven components. The front panels and patch pockets are constructed from 100 percent cotton woven fabric. The back panel, sleeves, waistband, neck trim, pocket trim and front placket are constructed from 100 percent cotton knit fabric. The garment features a round neckline, ¾ length sleeves, two patch pockets at the waist and a full front opening secured by seven buttons. 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 heading 6206, HTS. Submitted sample, style D145468 is a woman’s thong sandal with an outer sole and upper of rubber or plastics. The applicable subheading for style 25695 will be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: other: other: women’s. The rate of duty will be 15.4 percent ad valorem. The applicable subheading for style D145468 will be 6402.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be free. 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

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