The tariff classification of women’s blouses from India and Vietnam

N103957 May 10, 2010 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6206.30.3011; 6206.30.3041 Ms. Ludene Murphree Levi Strauss & Co. 1155 Battery Street 5th Floor San Francisco, CA 94111 RE: The tariff classification of women’s blouses from India and Vietnam Dear Ms. Murphree: In your letter dated April 28, 2010, you requested a classification ruling. Your samples will be returned as requested. Style # 94862 is a woman’s blouse constructed of 100% cotton yarn dyed woven fabric. The blouse features a full frontal opening with a nine button right over left closure, pointed shirt-type collar, elbow length cuffed sleeves with a button tab which allows the wearer to roll up the sleeves for shorter length, button tabs on the lower side seams which allow the wearer to gather the bottom and a hemmed shirttail bottom. This garment will be imported under style numbers 94862-0009, 94862-0010 and 94862-0011. Style # 52738-0003 is a woman’s blouse constructed of 100% cotton yarn dyed woven fabric. The blouse features full frontal opening with eight button right over left closure, two chest pockets with button flap closure, pointed shirt-type collar, long sleeves with two button closure cuffs and button tab which allows the wearer to roll up the sleeves for shorter length. The garment also features a self-fabric tie belt attached with side seam belt loops below the natural waist and a hemmed shirttail bottom. This garment will also be imported under style numbers 52739-0005, 52738-0006 and 52738-0007. Style # 52738-0004 is a woman’s blouse constructed of 100% cotton woven fabric. The blouse features full frontal opening with eight button right over left closure, two chest pockets with button flap closure, pointed shirt-type collar, long sleeves with two button closure cuffs and button tab which allows the wearer to roll up the sleeves for shorter length. The garment also features a self-fabric attached tie belt with side seam belt loops and a hemmed shirttail bottom. In your letter you suggested a classification under 6204.42.3030, HTSUS, as women’s woven cotton dresses. Style 94862 has tabs that allow the wearer to raise the length of the garment at the side seams Styles 94862 and 52738 have a 6 inch opening from the last button to the hem. A dress is a garment that is appropriate for wear without other outer garments. By raising the garment at the sides and the gap between the last button and hem the wearer would need to wear another outer garment with these items. The garments are correctly classified under heading 6206, HTS, under the subheading for women’s woven blouses of cotton, with two or more colors in the warp and/or the filling. The applicable subheading for the style # 94862, 52738-0003, 52738-0005, 52738-0006 and 52738-0007 will be 6206.30.3011, 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: with two or more colors in the warp and/or the filling: women’s. The duty rate will be 15.4 percent ad valorem. The applicable subheading for the style # 52738-0004 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 duty rate will be 15.4 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