CBP Ruling N247301 — The tariff classification of women’s blouses from China

Tariff classification

Headings: 6206

GRI rules applied: GRI 3(c)

Product description

Your samples will be returned as requested. Style 88389 is a woman’s pullover-style blouse composed of knit and woven components. The sleeves, the inner front panel, and the back are constructed of 100% viscose knit fabric. The majority of the outer front panel is constructed of 100% polyester woven fabric. The blouse features a round neckline, cut-out designs on the outer front panel, short sleeves, and a hemmed bottom. Style 88404 is a woman’s pullover-style blouse composed of knit and woven components. The sleeves, the inner front panel, and the back are constructed of 100% viscose knit fabric. The majority of the outer front panel is constructed of 100% polyester woven fabric. The blouse features a round neckline, crisscross designs on the front panel, long sleeves, and a hemmed bottom. Since styles 88389 and 88404 are constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The blouses will be classified in accordance with General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States (HTSUS), under the heading that occurs last in numerical order in the tariff.

CBP rationale

The applicable subheading for styles 88389 and 88404 will be 6206.40.3030, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s.

Full text

N247301 November 26, 2013 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Mr. T.C. Li HMS Productions Inc. 250 West 39th Street 10th Floor New York, NY 10018 RE: The tariff classification of women’s blouses from China Dear Mr. Li: In your letter dated October 18, 2013, you requested a tariff classification ruling. Your samples will be returned as requested. Style 88389 is a woman’s pullover-style blouse composed of knit and woven components. The sleeves, the inner front panel, and the back are constructed of 100% viscose knit fabric. The majority of the outer front panel is constructed of 100% polyester woven fabric. The blouse features a round neckline, cut-out designs on the outer front panel, short sleeves, and a hemmed bottom. Style 88404 is a woman’s pullover-style blouse composed of knit and woven components. The sleeves, the inner front panel, and the back are constructed of 100% viscose knit fabric. The majority of the outer front panel is constructed of 100% polyester woven fabric. The blouse features a round neckline, crisscross designs on the front panel, long sleeves, and a hemmed bottom. Since styles 88389 and 88404 are constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The blouses will be classified in accordance with General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States (HTSUS), under the heading that occurs last in numerical order in the tariff. The applicable subheading for styles 88389 and 88404 will be 6206.40.3030, 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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