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

N332027 April 21, 2023 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.90.1010; 6106.90.1020 Ms. Shuchuan Henson Deng Recreational Equipment Inc. 1700 45th Street East Sumner, Washington  98352 RE: The tariff classification of women’s and girls’ blouses from Vietnam Dear Ms. Deng: In your letter dated March 7, 2023, you requested a tariff classification ruling.  The samples are being returned, as requested. Style 23103 is a women’s blouse constructed from 100 percent merino wool 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 hemmed sleeves, a woven fabric label with the REIcoop ® trademark on the lower left-front panel and a curved, hemmed bottom with a slightly longer back panel.   Style 23104 is a women’s blouse constructed from 100 percent merino wool knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions.  The loose-fitting garment extends from the neck to below the waist and features a self-fabric mock neck, a partial front opening with a zippered closure, flat-lock stitching at the seams, and a curved hemmed bottom with a slightly longer back panel. Style 23004 is a children’s blouse constructed from 100 percent merino wool 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, and a straight hemmed bottom.  The applicable subheading for styles 23103 and 23104 will be 6106.90.1010, Harmonized Tariff Schedule of the United States Annotated, which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of wool or fine animal hair: women’s. The rate of duty will be 13.6 percent ad valorem.     The applicable subheading for style 23004 will be 6106.90.1020, HTSUS, which provides for “Women’s or girl’s blouses and shirts, knitted or crocheted: Of wool or fine animal hair: Girls’.” The rate of duty will be 13.6 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Antoinette Peek-Williams at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division