N303177 N3 Ruling Active

The tariff classification of a woman’s blouse from Bangladesh

Issued March 20, 2019 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 198868 is a woman’s blouse constructed from 100% rayon woven fabric. The sleeveless garment features a V-neckline with a drawstring tie and a hemmed bottom. Although you requested classification of style 198868 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 style 198868 will be 6206.40.3030, HTSUS, which provides for Women’s or girls’ blouses, shrits and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s.

Full text

N303177 March 20, 2019 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Ms. Moncy Nabors J.C. Penney Purchasing Corporation 6501 Legacy Drive MS4202 Plano, TX 75024 RE: The tariff classification of a woman’s blouse from Bangladesh Dear Ms. Nabors: In your letter dated February 22, 2019, you requested a tariff classification ruling. Your sample will be returned as requested. Style 198868 is a woman’s blouse constructed from 100% rayon woven fabric. The sleeveless garment features a V-neckline with a drawstring tie and a hemmed bottom. Although you requested classification of style 198868 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 style 198868 will be 6206.40.3030, HTSUS, which provides for Women’s or girls’ blouses, shrits and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The duty rate 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 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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