N297470 N2 Ruling Active

The tariff classification of a woman’s blouse from India

Issued June 26, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6206.30.3041

Headings: 6206

Product description

Your sample will be returned as requested. Item 157354 is a woman’s blouse constructed from 100% cotton woven fabric. The blouse features short sleeves, an elasticized boat neckline, and a hemmed bottom. Although you requested classification of item 157354 as a blouse under heading 6211, Harmonized Tariff Schedule of the United States (HTSUS), the garment possesses sufficient shoulder, armhole, and neck coverage to be considered a blouse in the more specific heading of 6206. Consequently,

CBP rationale

the applicable subheading for item 157354 will be 6206.30.3041, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other: Other: Women’s.

Full text

N297470 June 26, 2018 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.30.3041 Ms. Moncy Nabors J.C. Penney Purchasing Corp. 6501 Legacy Dr. MS 4202 Plano, TX 75024 RE: The tariff classification of a woman’s blouse from India Dear Ms. Nabors: In your letter dated May 25, 2018, you requested a tariff classification ruling. Your sample will be returned as requested. Item 157354 is a woman’s blouse constructed from 100% cotton woven fabric. The blouse features short sleeves, an elasticized boat neckline, and a hemmed bottom. Although you requested classification of item 157354 as a blouse under heading 6211, Harmonized Tariff Schedule of the United States (HTSUS), the garment possesses sufficient shoulder, armhole, and neck coverage to be considered a blouse in the more specific heading of 6206. Consequently, the applicable subheading for item 157354 will be 6206.30.3041, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 15.4 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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