N254460 N2 Ruling Active

The tariff classification of a woman’s blouse from China

Issued July 7, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6206.40.3030

Headings: 6206

Product description

Your sample will be returned as requested. Style 81856 is a woman’s pullover style blouse constructed from 61% rayon and 39% cotton woven fabric. The blouse features a round neckline, a partial front opening with a tie, ¾ length raglan elasticized sleeves, and a hemmed bottom. Because the garment is intended to be worn with the neckline open, you requested classification of style 81856 as a blouse under heading 6206 or 6211, Harmonized Tariff Schedule of the United States (HTSUS). However, a partial opening at the neckline does not preclude classification of the garment as a blouse of heading 6206. Consequently,

CBP rationale

the applicable subheading for style 81856 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

N254460 July 7, 2014 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Ms. Angie McDaniel Oxford Industries, Inc. 555 S. Victory Drive Lyons, GA 30436 RE: The tariff classification of a woman’s blouse from China Dear Ms. McDaniel: In your letter dated June 12, 2014, you requested a tariff classification ruling on behalf of Sugartown Worldwide LLC dba Lilly Pulitzer. Your sample will be returned as requested. Style 81856 is a woman’s pullover style blouse constructed from 61% rayon and 39% cotton woven fabric. The blouse features a round neckline, a partial front opening with a tie, ¾ length raglan elasticized sleeves, and a hemmed bottom. Because the garment is intended to be worn with the neckline open, you requested classification of style 81856 as a blouse under heading 6206 or 6211, Harmonized Tariff Schedule of the United States (HTSUS). However, a partial opening at the neckline does not preclude classification of the garment as a blouse of heading 6206. Consequently, the applicable subheading for style 81856 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 via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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