The tariff classification of a woman’s blouse from India

N034423 July 31, 2008 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6206.30.3041 Ms. Kimberly Philpot Redcats USA 35 United Drive West Bridgewater, MA 02379 RE: The tariff classification of a woman’s blouse from India Dear Ms. Philpot: In your letter dated July 24, 2008, you requested a classification ruling. Your sample will be returned as requested. Submitted sample, style #78018, is a woman’s blouse constructed from 100% cotton woven fabric. The pullover blouse is rectangular in shape, loose fitting and covers the body from the shoulders, including the upper arms, to approximately above the knee. The blouse features a v-neckline and side slits. In your letter you referred to this garment as a beach cover-up. Based on the styling, length and coverage provided by this garment, which allows the wearer to appear in public outside the beach or pool area, Customs considers this garment to be casual wear blouse which is more specifically provided for under heading 6206, HTS. The applicable subheading for the style 78018 will be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: other: other: women’s. The duty rate will be 15.4 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 on World Wide Web at http://www.usitc.gov/tata/hts/. Style 78018 falls within textile category 341. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division