The tariff classification of a woman’s blouse from India
Issued March 1, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6206.30.3011
Headings: 6206
GRI rules applied: GRI 3(b)
Product description
Your sample will be returned. Style ZC4513 is a woman’s blouse with a belt. The blouse will be imported and sold with the belt, which will be composed of either leather or faux leather. The blouse is constructed of 100% cotton woven fabric and features a pointed shirt-type collar, long sleeves with button cuffs, a full front opening with a six button closure, and a hemmed bottom. General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the blouse imparts the essential character of the set.
CBP rationale
The applicable subheading for style ZC4513 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.
Full text
N145498 March 1, 2011 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6206.30.3011 Ms. Belinda Lopez Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s blouse from India Dear Ms. Lopez: In your letter dated January 19, 2011, you requested a tariff classification ruling. Your sample will be returned. Style ZC4513 is a woman’s blouse with a belt. The blouse will be imported and sold with the belt, which will be composed of either leather or faux leather. The blouse is constructed of 100% cotton woven fabric and features a pointed shirt-type collar, long sleeves with button cuffs, a full front opening with a six button closure, and a hemmed bottom. General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the blouse imparts the essential character of the set. The applicable subheading for style ZC4513 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 rate of duty 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 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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