The tariff classification of women’s blouses from Bangladesh

N327886 September 13, 2022 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010, 6106.20.2010 Ms. Johanna Oh Columbia Sportswear 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of women’s blouses from Bangladesh Dear Ms. Oh: In your letter dated August 26, 2022, you requested a tariff classification ruling. Your samples will be returned to you, as requested. Style AK0849 is a women’s blouse composed of 62 percent polyester, 33 percent viscose, 5 percent elastane jersey 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 rib knit crew neckline, long sleeves with rib knit cuffs, a left chest patch pocket, and a straight, hemmed bottom. Style OL5672 is a women’s blouse composed of 76 percent polyester, 19 percent rayon, 5 percent elastane jersey 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 crew neckline, short sleeves, and a curved, hemmed bottom with a slightly longer back panel. Style AL5929 is a women’s blouse composed of 88 percent polyester, 12 percent elastane jersey 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 crew neckline, long sleeves, and a straight, hemmed bottom. Style AL4234 is a women’s blouse composed of 67 percent cotton, 33 percent polyester, knit fleece fabric. The outer surface of the garment’s fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting pieced sweatshirt type garment extends from the shoulders to below the waist and features a rib knit crew neckline, long sleeves with self fabric elasticized cuffs, pieced front, and an enclosed elasticized bottom. You suggest classification of style AL4234 qualifies as a garment in heading 6110 Harmonized Tariff Schedule of the United States (HTSUS); however, the garment has characteristics common to garments classified under heading 6106. Based on the garment’s appearance, as well as the definition 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, HTSUS. The applicable subheading for styles AK0849, OL5672, and AL5929 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. The applicable subheading for style AL4234 will be 6106.10.0010, HTSUS, which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. The duty rate will be 19.7 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