The tariff classification of women’s blouses from Vietnam

N330011 January 6, 2023 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Ms. Krisanne Stecklair GEODIS 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of women’s blouses from Vietnam Dear Ms. Stecklair: In your letter dated December 21, 2022, you requested a tariff classification ruling on behalf of your client QVC. Style S57539/Item A591691 is a women’s blouse composed of 100 percent cotton interlock knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting sleeveless garment extends from the shoulders to below the waist and features shoulder straps measuring less than 2 inches in width, a boat neckline, side slits and a straight, hemmed bottom. Style S57397/Item A591647 is a women’s short sleeve blouse composed of 60 percent cotton 40 percent polyester 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, side slits and a straight, hemmed bottom. You suggest classification of style S57539/Item A591691 under subheading 6110.20.2079 Harmonized Tariff Schedule of the United States (HTSUS); which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls: Other. However, style S57539 does not have a stitch count of heading 6110. Style S57539 has a stitch count and includes features common to articles of wearing apparel under heading 6106 HTSUS and is more appropriately classified as such. 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. Consequently the applicable subheading for style S57539/Item A591691, and style S57397/Item A591647 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