CBP Ruling N234308 — The tariff classification of a woman’s blouse from China

Tariff classification

HTS codes: 6106.20.2010

Headings: 6106

GRI rules applied: GRI 1

Product description

The submitted sample, Style Nuroo Pocket, is a woman’s blouse constructed of 100 percent polyester knit fabric with a belt. You describe the blouse as a baby carrying device that provides coverage and mobility with skin to skin contact between the mother and new baby. The garment is a wrap around style and extends below the waist. It features a full front opening with velcro closures on both sides, ¾ length hemmed sleeves and a hemmed bottom. On the inside left front panel is a large pouch with a 3 ½ inch slit at the bottom which is designed to cradle an infant against the wearer’s chest. The garment has at least 10 or more stitches per linear centimeter measured in both directions. The belt which wraps around the waist is 4 inches wide in the front and padded with soft foam and covered with cotton woven fabric. The belt features a loop and velcro closure in the back. The belt provides support while carrying an infant. The blouse can be worn alone or with the belt while carrying an infant. The blouse and belt are sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character is imparted by the blouse. You suggest classification under 6307.90.9989 which does not exist. We assume you meant 6307.90.9889. However, 6307.90.9889 does not apply to wearing apparel. Applying GRI 1, you first look to the terms of the headings, and any relevant section or chapter notes. Note 2(a) to Chapter 63 states that Subchapter 1 (headings 6301-6307, HTSUS) does not cover goods of Chapters 56 to 62. Therefore, if the merchandise is classifiable under heading 6106, HTSUS, it cannot be classified in Chapter 63, as an other made-up article of heading 6307, HTSUS. We are returning your sample as you requested.

CBP rationale

The applicable subheading 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: Other: Women’s.

Full text

N234308 November 5, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Patricia L. Peters OEC Logistics Inc. 133-33 Brookville Boulevard, Suite 306 Rosedale, NY 11422 RE: The tariff classification of a woman’s blouse from China Dear Ms. Peters: In your letter dated October 10, 2012 you requested a classification ruling on behalf of your client Baby Journey. The submitted sample, Style Nuroo Pocket, is a woman’s blouse constructed of 100 percent polyester knit fabric with a belt. You describe the blouse as a baby carrying device that provides coverage and mobility with skin to skin contact between the mother and new baby. The garment is a wrap around style and extends below the waist. It features a full front opening with velcro closures on both sides, ¾ length hemmed sleeves and a hemmed bottom. On the inside left front panel is a large pouch with a 3 ½ inch slit at the bottom which is designed to cradle an infant against the wearer’s chest. The garment has at least 10 or more stitches per linear centimeter measured in both directions. The belt which wraps around the waist is 4 inches wide in the front and padded with soft foam and covered with cotton woven fabric. The belt features a loop and velcro closure in the back. The belt provides support while carrying an infant. The blouse can be worn alone or with the belt while carrying an infant. The blouse and belt are sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character is imparted by the blouse. You suggest classification under 6307.90.9989 which does not exist. We assume you meant 6307.90.9889. However, 6307.90.9889 does not apply to wearing apparel. Applying GRI 1, you first look to the terms of the headings, and any relevant section or chapter notes. Note 2(a) to Chapter 63 states that Subchapter 1 (headings 6301-6307, HTSUS) does not cover goods of Chapters 56 to 62. Therefore, if the merchandise is classifiable under heading 6106, HTSUS, it cannot be classified in Chapter 63, as an other made-up article of heading 6307, HTSUS. We are returning your sample as you requested. The applicable subheading 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: Other: Women’s. The duty rate 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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