The tariff classification of women’s blouses from El Salvador and Honduras

N338539 March 22, 2024 CLA-2-61:OT:RR:NC:N1:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010; 6106.20.2010 Ms. Pat McKeldin Under Armour, Inc. 1010 Hull StreetBaltimore, MD 21230 RE:  The tariff classification of women’s blouses from El Salvador and Honduras Dear Ms. McKeldin: In your letter dated February 27, 2024, you requested a tariff classification ruling.  Your samples are being returned to you, as requested.    Style 1367394A “Women’s Texas SS” is a women’s blouse composed of 60 percent cotton and 40 percent polyester 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, hemmed sleeves, contrasting color letters and a contrasting color logo on the front  panel, and a straight, hemmed bottom. Style 1379814A “Women’s Freedom Flag T” is a women’s blouse composed of 60 percent cotton and 40 percent polyester 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, hemmed sleeves, a contrasting color screen print design at the outer left sleeve, a contrasting color logo at the left side chest, a contrasting color logo with contrasting color letters at the front and back panels, and a screen print design at the back panel, and a straight, hemmed bottom.   Style 1376846UA “Women’s Team Tech SLVLS” is a women’s blouse composed of 100 percent polyester jersey knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions.  The sleeveless loose-fitting garment extends from the shoulders to below the waist and features a rib-knit crew neckline, a contrasting color logo at the center front panel below the neckline, a contrasting color logo at the center back panel below the neckline, and a straight, hemmed bottom.  By application of GRI 1 and 6, the appearance of the garments, and the definition in accordance with the reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, we find that the garments are loose-fitting blouses of heading 6106, Harmonized Tariff Schedule of the United States, (HTSUS). The garments have characteristics common to blouses, as enumerated in Note 4 to Chapter 61, HTSUS.  The applicable subheading for styles 1367394A and 1379814A 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.   The applicable subheading for style 1376846UA will be 6106.20.2010, HTSUS, which provides for Women’s or girls’ blouses and shirts, knitted, or crocheted: Of man-made fibers: Other: Women’s. The duty rate will be 32 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/. 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