N136555 N1 Ruling Active

The tariff classification of a woman’s blouse from China

Issued December 30, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6206.40.3030

Headings: 6206

GRI rules applied: GRI 3(c)

Product description

Your sample will be returned as requested. Style 1010-043 FFS is a woman’s ¾ sleeve pullover top composed of knit and woven components. The back panel and two partial front panels are constructed from 100% cotton knit fabric. The center front panel, ruffle collar, and sleeves are constructed from 100% polyester woven fabric. The garment features a collar with a double layer of ruffles around the v-neckline. The ruffles extend to the center front bottom hem of the garment. The blouse also features eight non-functional buttons with loop closures and button tabs to allow the wearer to roll up the sleeves. Since the woman’s blouse is constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The blouse will be classified in accordance with GRI 3(c) under the heading that occurs last in numerical order in the HTSUS.

CBP rationale

The applicable subheading for the style 1010-043 FFS 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

N136555 December 30, 2010 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Ms. Regina White Ralsey Group Ltd 1359 Broadway 21st Floor New York, NY 10018 RE: The tariff classification of a woman’s blouse from China Dear Ms. White: In your letter dated December 3, 2010, you requested a tariff classification ruling. Your sample will be returned as requested. Style 1010-043 FFS is a woman’s ¾ sleeve pullover top composed of knit and woven components. The back panel and two partial front panels are constructed from 100% cotton knit fabric. The center front panel, ruffle collar, and sleeves are constructed from 100% polyester woven fabric. The garment features a collar with a double layer of ruffles around the v-neckline. The ruffles extend to the center front bottom hem of the garment. The blouse also features eight non-functional buttons with loop closures and button tabs to allow the wearer to roll up the sleeves. Since the woman’s blouse is constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The blouse will be classified in accordance with GRI 3(c) under the heading that occurs last in numerical order in the HTSUS. The applicable subheading for the style 1010-043 FFS 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

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