The tariff classification of a woman’s knitted blouse from China
Issued April 9, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6106.20.2010
Headings: 6106
Product description
The submitted garment, style number 72697 is a woman’s sleeveless blouse constructed from 100% viscose knitted fabric. The garment features a “U” shape pleated neck with a keyhole at the center. There are wide shoulder straps decorated with sequins. The garment extends from the neck area to below the hips and has a hemmed bottom. The back has a high rear keyhole neckline opening with three button loop fasteners. The garment has at least 10 or more stitches per linear centimeter measured in both directions. In your letter you question whether style number 72697 would be classified under 6114.30.1020 as a top or 6110.30.3059 as a pullover. Based upon the stitch count, coverage and styling the garment is more specifically provided for as a blouse under 6106. The Explanatory Notes to heading 6114 states, in part, that this heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this chapter. As the submitted garment meets the requirements of heading 6106, heading 6114 cannot be considered. Therefore, the garment is properly classified under heading 6106. We are returning your sample as you requested.
CBP rationale
The applicable subheading for the blouse, style number 72697, will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of man-made fibers, women’s.
Full text
N211802 April 9, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Mr. T.C. Li HMS Productions, Inc. 250 West 39th Street NY, NY 10018 RE: The tariff classification of a woman’s knitted blouse from China Dear Mr. Li: In your letter dated March 26, 2012 you requested a tariff classification ruling. The submitted garment, style number 72697 is a woman’s sleeveless blouse constructed from 100% viscose knitted fabric. The garment features a “U” shape pleated neck with a keyhole at the center. There are wide shoulder straps decorated with sequins. The garment extends from the neck area to below the hips and has a hemmed bottom. The back has a high rear keyhole neckline opening with three button loop fasteners. The garment has at least 10 or more stitches per linear centimeter measured in both directions. In your letter you question whether style number 72697 would be classified under 6114.30.1020 as a top or 6110.30.3059 as a pullover. Based upon the stitch count, coverage and styling the garment is more specifically provided for as a blouse under 6106. The Explanatory Notes to heading 6114 states, in part, that this heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this chapter. As the submitted garment meets the requirements of heading 6106, heading 6114 cannot be considered. Therefore, the garment is properly classified under heading 6106. We are returning your sample as you requested. The applicable subheading for the blouse, style number 72697, will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of man-made fibers, women’s. The rate of duty will be 32% 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 Peggy Fitzgerald at (646) 733-3052. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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