CBP Ruling N255645 — The tariff classification of a woman’s knit blouse from Vietnam or China

Tariff classification

HTS codes: 6106.20.2010

Headings: 6106

Product description

Your sample will be returned as requested. Style URJ509A is a woman’s blouse constructed from two different fabrics. The front and back yokes of the garment are constructed from 65% cotton and 35% nylon open-work knit fabric. The balance of the garment is constructed from 50% cotton and 50% polyester knit fabric. The garment features a partial front opening with six button closures, ¾ length hemmed sleeves with button tabs, and a hemmed bottom. The garment extends below the waist and has at least 10 or more stitches per linear centimeter measured in both directions. Because style URJ509A is constructed from a blend of 50% cotton and 50% polyester fibers, neither textile material predominates by weight. Following note 2 (A) of section XI, the garment will be classified in the heading that occurs last in numerical order among those which equally merit consideration. At the time of entry, Customs may verify the actual fiber content of style URJ509A. If the fiber content differs from the content indicated in your letter, the tariff classification may change from the information indicated below.

CBP rationale

The applicable subheading for style URJ509A 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

N255645 August 15, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Kay Morrell JCPenney Purchasing Corporation 6501 Legacy Drive MS 2216 Plano, TX 75024 RE: The tariff classification of a woman’s knit blouse from Vietnam or China Dear Ms. Morrell: In your letter dated July 23, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style URJ509A is a woman’s blouse constructed from two different fabrics. The front and back yokes of the garment are constructed from 65% cotton and 35% nylon open-work knit fabric. The balance of the garment is constructed from 50% cotton and 50% polyester knit fabric. The garment features a partial front opening with six button closures, ¾ length hemmed sleeves with button tabs, and a hemmed bottom. The garment extends below the waist and has at least 10 or more stitches per linear centimeter measured in both directions. Because style URJ509A is constructed from a blend of 50% cotton and 50% polyester fibers, neither textile material predominates by weight. Following note 2 (A) of section XI, the garment will be classified in the heading that occurs last in numerical order among those which equally merit consideration. At the time of entry, Customs may verify the actual fiber content of style URJ509A. If the fiber content differs from the content indicated in your letter, the tariff classification may change from the information indicated below. The applicable subheading for style URJ509A 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 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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