The tariff classification of a woman’s blouse from China

N136405 January 4, 2011 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Mr. Steven B. Zisser Zisser Customs Law Group 2297 Niels Bohr Court Suite 114 San Diego, CA 92154 RE: The tariff classification of a woman’s blouse from China Dear Mr. Zisser: In your letter dated December 1, 2010, you requested a tariff classification ruling on behalf of Soft Surroundings. Your sample will be returned as requested. Style 23724 is a woman’s sleeveless pullover top constructed of 65% rayon and 35% nylon woven fabric. The garment features a u-shaped front and back neckline, a side zipper closure, and a hemmed bottom. The garment also features a double layer of ruffles extending from both sides of the shoulder straps and encompassing the neckline. The blouse measures more than 2½ inches at the shoulder seams, since the shoulder seams will be measured with the inclusion of the ruffles. The applicable subheading for style 23724 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 the 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 Kimberly Rackett at (646) 733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division