N266179 N2 Ruling Active

The tariff classification of a woman’s blouse from Indonesia

Issued July 23, 2015 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 MN-001 is a woman’s blouse constructed from both knit and woven components. The inner front panel and the back panel are constructed from 95% rayon and 5% spandex knit fabric. The collar and the outer front panels are constructed from 100% polyester woven fabric. The sleeveless blouse features a V-neckline and a hemmed bottom. Although you requested classification of style MN-001 under subheading 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), the woven component imparts the essential character of the garment. Consequently,

CBP rationale

the applicable subheading for style MN-001 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

N266179 July 23, 2015 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Ms. Moncy Nabors JCPenney Purchasing Corporation 6501 Legacy DR. MS 2216 Plano, TX 75024 RE: The tariff classification of a woman’s blouse from Indonesia Dear Ms. Nabors: In your letter dated June 24, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style MN-001 is a woman’s blouse constructed from both knit and woven components. The inner front panel and the back panel are constructed from 95% rayon and 5% spandex knit fabric. The collar and the outer front panels are constructed from 100% polyester woven fabric. The sleeveless blouse features a V-neckline and a hemmed bottom. Although you requested classification of style MN-001 under subheading 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), the woven component imparts the essential character of the garment. Consequently, the applicable subheading for style MN-001 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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