The tariff classification of a women’s hooded blouse from Indonesia. Correction to Ruling N327074.

N327637 August 18, 2022 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Krisanne Fischer GEODIS 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of a women’s hooded blouse from Indonesia. Correction to Ruling N327074. Dear Ms. Fischer: This replaces Ruling Number N327074, dated July 26, 2022, which contained a classification error. The women’s hooded blouse item A553908 was classified as a pullover of heading 6110 instead of a blouse of heading 6106. A complete corrected ruling follows. Item A553908 is a women’s hooded blouse constructed from 62 percent polyester, 34 percent rayon and 4 percent spandex terry knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the shoulders to below the waist and features a pieced hood with a drawstring closure, long sleeves with self-fabric cuffs, and a self-fabric banded bottom. In your request you suggest classification under subheading 6110.30.3059, however, shirts and blouses of heading 6106 may have a collar treatment of any type, including hood or no collar. Based on definition, as well as the garments appearance, and in accordance with the reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, we find that the garment is a loose-fitting blouse of heading 6106, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for item A553908 will be 6106.20.2010, HTSUS, which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The duty rate will be 32 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 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 Antoinette Peek-Williams at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division