The tariff classification of women’s blouses from Vietnam and Indonesia

N328438 October 11, 2022 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Ms. Lesa Hubbard JC Penney 2401 S. Stemmons Freeway Suite 400 Lewisville, TX 75067 RE: The tariff classification of women’s blouses from Vietnam and Indonesia Dear Ms. Hubbard: In your letter dated September 28, 2022, you requested a tariff classification ruling. Your samples will be retained, as requested. Item 326631 is a women’s blouse composed of 60 percent cotton, 40 percent polyester 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 V-neckline, short sleeves, and a curved, hemmed bottom with a slightly longer back panel. Item 331392 is a women’s blouse composed of 60 percent cotton, 40 percent polyester 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 wide U-neckline, long sleeves, a small patch pocket on left chest, and a straight, hemmed bottom. Item 326525 is a women’s blouse composed of 100 percent cotton 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, a small patch pocket on left chest and a curved, hemmed bottom. Based on the appearance of the garments as well as the definition and reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, we find styles 326631, 331392, and 326525 consisit of loose-fitting blouses of heading 6106, HTSUS. The applicable subheading for items 326631, 331392, and 326525 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (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