The tariff classification of women’s blouses from Vietnam

N336362 November 17, 2023 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Aneta Skromak UNIQLO Co., Ltd 165 Polito AvenueLyndhurst, NJ 07071 RE:  The tariff classification of women’s blouses from Vietnam   Dear Ms. Skromak: In your letter dated November 6, 2023, you requested a tariff classification ruling.  Your samples will be returned to you, as requested. Style 04243N092B (Item 1) is a women’s blouse composed of 100 percent cotton, knit fabric.  The fabric measures at least 10 or more stitches per linear centimeter measured in both directions.  The loose-fitting garment extends to below the waist and features a rib knit crew neckline, short, hemmed sleeves, and a straight, hemmed bottom. Style 04243F021A (Item 2) and Style 04243H022A (Item 3) are women’s blouses composed of  96 percent cotton and 4 percent spandex, knit fabric.  The fabric measures at least 10 or more stitches per linear centimeter measured in both directions.  The loose-fitting garments extend to below the waist and feature a crew neckline, long hemmed sleeves, and a straight, hemmed bottom. Styles 04243N092B (Item 1), 04243F021A (Item 2) and 04243H022A (Item 3) are loose-fitting and  have characteristics common to blouses, as enumerated in Note 4 to Chapter 61, Harmonized Tariff Schedule of the United States (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. The applicable subheading for styles 04243N0092B (Item 1), 04243F021A (Item 2) and 04243H022A (Item 3) 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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