CBP Ruling N332870 — The tariff classification of a women’s blouse from Peru

Tariff classification

Headings: 6106

GRI rules applied: GRI 1

Product description

Your sample will be returned to you, as requested. Style 514634 is a women’s blouse composed of 100 percent cotton jersey knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting tank style garment is sleeveless, extends from the shoulders to below the waist, features a crew neckline, and a straight, hemmed bottom. You suggest classification of style 514634 under subheading 6109.10.0070 Harmonized Tariff Schedule of the United States (HTSUS); which provides for “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of Cotton: Women’s or Girls’: Other: Other. However, by application of GRI 1 and 6; the garment’s appearance, and the definition 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,

CBP rationale

the applicable subheading for style 514634 will be 6106.10.0010, HTSUS, which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s.

Full text

N332870 May 26, 2023 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Ms. Dayna Larsen Noatum Logistics 20 N. Martingale RdSchaumburg, IL 60173 RE: The tariff classification of a women’s blouse from Peru Dear Ms. Larsen: In your letter dated May 11, 2023, you requested a tariff classification ruling on behalf of your client, Lands’ End. Your sample will be returned to you, as requested. Style 514634 is a women’s blouse composed of 100 percent cotton jersey knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting tank style garment is sleeveless, extends from the shoulders to below the waist, features a crew neckline, and a straight, hemmed bottom. You suggest classification of style 514634 under subheading 6109.10.0070 Harmonized Tariff Schedule of the United States (HTSUS); which provides for “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of Cotton: Women’s or Girls’: Other: Other. However, by application of GRI 1 and 6; the garment’s appearance, and the definition 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 514634 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 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

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