The tariff classification of a woman’s knit blouse from Taiwan.

NY J89216 October 20, 2003 CLA-2-61:RR:NC:WA:361 NY J89216 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Jeannine Greener Eddie Bauer P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of a woman’s knit blouse from Taiwan. Dear Ms. Greener: In your letter dated September 12, 2003, you requested a tariff classification ruling. The submitted sample, a woman’s blouse, constructed from 88% polyester, and 12% spandex knit fabric, will be imported under Style #009-8028 (regular size), Style #009-8029 (petite size), Style #009-8030 (tall size), and 009-8031 (plus size). The sleeveless garment features a partial opening at the neck with a zipper closure, a tube bra insert, and a hemmed bottom. The fabric of the blouse has more than 10 stitches per centimeter counted in both the horizontal and vertical directions. Although you have suggested that the garment be classified as a top in heading 6114, it is more specifically classified in heading 6106 as a blouse, based on the terms of the heading and the requirements of Chapter 61, note 4. We are returning your sample as you requested. The applicable subheading for the blouse, Style #009-8028 (regular size), Style #009-8029 (petite size), Style #009-8030 (tall size), and 009-8031 (plus size), will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of man-made fibers, other, women’s. The rate of duty will be 32.3% ad valorem. The blouse, Style #009-8028 (regular size), Style #009-8029 (petite size), Style #009-8030 (tall size), and 009-8031 (plus size), falls within textile category designation 639. Based upon international textile trade agreements this category from Taiwan is subject to quota restraints and visa requirements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Angela DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division