The tariff classification of a woman’s blouse from China

N260454 January 26, 2015 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Ms. Marilyn G. Santos Supreme International 3000 NW 107th Avenue Miami, FL 33172 RE: The tariff classification of a woman’s blouse from China Dear Ms. Santos: In your letter dated December 19, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style RSWM5043 is a woman’s pullover-style blouse composed of two garments permanently attached at the neckline. The sleeveless inner garment is constructed from 96% rayon and 4% spandex knit fabric and features a V-shaped front and back neckline, capped armhole openings, and a hemmed bottom. The outer garment is constructed from 100% polyester woven fabric and features a V-shaped front and back neckline and a hemmed bottom. The outer garment covers the shoulders, reaches the elbows, and extends to the waist. The woven component imparts the essential character of the garment.The applicable subheading for style RSWM5043 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. 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