The tariff classification of girls’ upper body garments from Turkey

N329133 November 28, 2022 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6106.10.0030 Ms. Janie Carrejo Francescas 8760 Clay Road Houston, Texas 77080 RE: The tariff classification of girls’ upper body garments from Turkey Dear Ms. Carrejo: In your letter dated November 2nd, 2022, you requested a tariff classification ruling. The samples will be retained for training purposes. Style FR-F22-T01 is a girl’s upper body garment constructed of 100 percent cotton knit fabric. The loose-fitting garment features a large screen print design on the front, a crew neckline, curved bottom and hemmed long sleeves. You state that the item will be imported in girls’ sizes 7-14. Style FR-S22-T02-I is a girl’s upper body garment constructed of 100 percent cotton knit fabric. The loose-fitting garment features a large screen print design on the front, a crew neckline, a hemmed bottom and hemmed short sleeves. You state that the item will be imported in girls’ sizes 7-14. Style FR-F22-T03 is a girl’s upper body garment constructed of 100 percent cotton knit fabric. The loose-fitting garment features a screen print design on the front pocket, a crew neckline, curved bottom and hemmed long sleeves. You state that the item will be imported in girls’ sizes 7-14. Style GBJH-855V4 is a girl’s upper body garment constructed of 100 percent cotton knit fabric. The loose-fitting garment features a large heat seal on the front, a crew neckline, a hemmed bottom and hemmed short sleeves. You state that the item will be imported in girls’ sizes 7-14. Style FR-F22-T05 is a girl’s upper body garment constructed of 100 percent cotton knit fabric. The loose-fitting garment features a large foil print on the front, a crew neckline, a hemmed bottom and hemmed short sleeves. You state that the item will be imported in girls’ sizes 7-14. Based on the appearance of the garments, 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 garments are loose-fitting blouses of heading 6106, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for all styles will be 6106.10.0030, HTSUS, which provides for “Women’s or girl’s blouses and shirts, knitted or crocheted: Of cotton: Girls’: Other.” The rate of duty 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 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 Katherine Souffront at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division