The tariff classification of women’s blouses from Vietnam

N010158 May 2, 2007 CLA-2-61:RR:NC:WA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6106.10.0010 Mr. Joseph Hoffacker The Navy Yard Barthco International, Inc. 5101 S. Broad Street Philadelphia, Pennsylvania 19112-1404 RE: The tariff classification of women’s blouses from Vietnam Dear Mr. Hoffacker: In your letter dated April 19, 2007 you requested a classification ruling on behalf of your client Thoughts Embellished Inc. Style A13656 is a woman’s blouse constructed of 100 percent cotton interlock knit fabric. The garment extends below the waist and has a hemmed bottom with side slits. It features a partial front opening with a five button closure, six non-functional buttons on the left side of the neckline, a capped V neckline in front, and three quarter length hemmed sleeves. The garment has at least 10 or more stitches per linear centimeter measured in both directions. Style A13657 is a woman’s blouse constructed of 100 percent cotton waffle knit fabric. The garment extends below the waist. It features a partial front opening with a seven button closure, a woven collar, long hemmed sleeves and a hemmed bottom with side slits. The garment has at least 10 or more stitches per linear centimeter measured in both directions. We are returning your samples as you requested. The applicable subheading for style A13656 and A13657 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (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% 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 on World Wide Web at http://www.usitc.gov/tata/hts/. Style A13656 and A13657 fall within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division