The tariff classification of women’s blouses from Indonesia

N333487 June 28, 2023 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Casey Wehner adidas Group, Inc. 5055 N Greeley Ave.Portland, OR 97217 RE:  The tariff classification of women’s blouses from Indonesia   Dear Ms. Wehner: In your letter dated June 12, 2023, you requested a tariff classification ruling.  Your samples will be returned, to you as requested. Style S- LX1002S24 “Slim Fitted Tee” 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 garment extends from the shoulders to just above the hip and features a crew neckline, short, hemmed sleeves, a woven fabric label on the bottom left front panel, and a straight, hemmed bottom. Style S- LX1004S22 “Slim Tee” 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 garment extends from the shoulders to below the waist and features a crew neckline, short, hemmed sleeves, a woven fabric label on the bottom left front panel, and a straight, hemmed bottom. Style R- LX1006S22 “Regular Tee” 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 garment extends from the shoulders to below the waist and features a crew neckline, short, hemmed sleeves, a woven fabric label on the bottom left front panel, and a straight, hemmed bottom. Style L- LX1008S23 “Loose Tee” 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 garment extends from the shoulders to below the waist and features a crew neckline, short, hemmed sleeves, a woven fabric label on the bottom left front panel, and a straight, hemmed bottom. Style L- LX1099F23 “Oversized Tee” 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 garment extends from the shoulders to below the waist and features a crew neckline, short, hemmed sleeves, a woven fabric label on the bottom left front panel, and a straight, hemmed bottom. You suggest classification of styles S-LX1002S24, S-LX1004S22 and R- LX1006S22, 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 styles S-LX1002S24, S-LX1004S22, R- LX1006S22, L-LX1008S23, and L-LX1099F23 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