The tariff classification of a woman's blouse from China

NY K80798 December 15, 2003 CLA-2-62:RR:NC:N3:360 K80798 CATEGORY: Classification TARIFF NO.: 6206.30.3040 Ms. Amanda Wilson Dillard's, Inc. 1600 Cantrell Little Rock, AR 72201 RE: The tariff classification of a woman's blouse from China Dear Ms. Wilson: In your letter dated November 26, 2003, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style S41BQ354 is a woman’s shirt constructed from 71 percent cotton, 26 percent rayon and 3 percent spandex woven fabric. The shirt features ¾ length sleeves with vents and self-fabric bow trim, a notched collar and a full front zippered opening. You have proposed classification of this garment as a jacket-like garment under heading 6211, HTS. There is nothing in the construction of this garment that would preclude it from being classified as a blouse under 6206, HTS. The applicable subheading for style S41BQ354 will be 6206.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for woman’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: other: women’s. The rate of duty will be 15.5 percent ad valorem. Effective January 1, 2004, the rate of duty will be 15.4 percent ad valorem. Style S41BQ354 falls within textile category designation 341. Based upon international textile trade agreements products of China are currently subject to quota restraints and the requirement of a visa. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division