The tariff classification of a woman’s blouse from China

N241346 May 29, 2013 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6206.40.3030 Mr. T.C. Li HMS Productions Inc. 250 West 39th Street New York, NY 10018 RE: The tariff classification of a woman’s blouse from China Dear Mr. Li: In your letter dated April 24, 2013, you requested a tariff classification ruling. Your sample will be returned as requested. Style 7106731 is composed of two garments attached at the shoulders by means of a thread loop. The outer garment is a woman’s short sleeve blouse constructed from 100% polyester woven fabric. The garment extends from the shoulders to the waist and features a round neckline and a hemmed bottom. The inner garment is a woman’s cut and sewn “cable & gauge” label sleeveless pullover that is constructed from 97% viscose and 3% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a scoop front neckline, a high rear neckline, shoulder straps measuring approximately 2 inches in width at the top of the shoulders, plastic sequin inserts on the front panel, and a hemmed garment bottom. The garment extends to below the waist. The applicable subheading for the outer garment of style 7106731 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. The applicable subheading for the inner garment of style 7106731 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’. The duty rate will be 32 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, Thomas J. Russo Director National Commodity Specialist Division