The tariff classification of women’s blouses from China

N310617 April 6, 2020 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030; 9903.88.15 Ms. Linda M. Rasco Metro Customs Brokers Inc. 1 Lincoln Blvd Suite 202 Rouses Point, NY 12979 RE: The tariff classification of women’s blouses from China Dear Ms. Rasco: In your letter dated March 5, 2020, you requested a tariff classification ruling on behalf of your client, SGS Sports, Inc. Your samples will be retained by this office. Style 39538659 is a woman’s upper body garment constructed from 100% rayon woven fabric. The blouse features a full front opening secured by button closures, voluminous ¾ length sleeves, side slits, and a hemmed bottom. Style 35182659 is a woman’s upper body garment constructed from 100% rayon woven fabric. The pullover style blouse features a V-neckline, voluminous ¾ length sleeves, side slits, and a hemmed bottom. In your letter, you refer to styles 39538659 and 35182659 as swim cover-ups and request classification under heading 6211, Harmonized Tariff Schedule of the United States (HTSUS). However, based on the styling, length, and coverage provided by these garments, which allow the wearer to appear in public outside the beach or pool area, Customs considers these garments to be casual wear. In addition, the garments possess sufficient shoulder, armhole, and neck coverage to be considered blouses in the more specific heading of 6206. Consequently, the applicable subheading for styles 39538659 and 35182659 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 duty rate will be 26.9 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6206.40.3030, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6206.40.3030, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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. At the time of Entry/Entry Summary you may be requested to verify the information for any specific shipment or product. 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