The tariff classification of women’s blouses from Nicaragua

N332035 April 21, 2023 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Ms. Vanessa Douglas CH Robinson 336 Unit 21 J6J 1Z3 Quebec, Canada RE: The tariff classification of women’s blouses from Nicaragua   Dear Ms. Douglas: In your letter dated April 5, 2023, you requested a tariff classification ruling on behalf of your client Gildan Activewear SRL.  Your samples will be retained, as requested. Style 2000L is a women’s short sleeve 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 just above the hip and features a rib knit crew neckline, short sleeves, and a straight, hemmed bottom. Style 3023CL is a women’s short sleeve 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 rib knit crew neckline, short sleeves, and a straight, hemmed bottom. You suggest classification of styles 2000L and 3023CL 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, styles 2000L and 3023CL are loose-fitting and  have characteristics common to blouses, as enumerated in Note 4 to Chapter 61, HTSUS. Based on the garment’s appearance, and in accordance with the reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, we find that these garments are loose-fitting blouses of heading 6106, HTSUS. Consequently the applicable subheading for styles 2000L and 3023CL will be 6106.10.0010, HTSUS, which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s.  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 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