The tariff classification of a woman’s blouse and top from Cambodia

N052238 February 27, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6106.10.0010, 6114.20.0010 Ms. Pyung Kim T.I. CHB Inc. d/b/a Trust Intl. CHB 11222 S. La Cienega Blvd. # 255 Inglewood, CA 90304 RE: The tariff classification of a woman’s blouse and top from Cambodia Dear Ms. Kim: In your letter dated February 3, 2009 you requested a classification ruling on behalf of your client Can & Can Trading, Co. Ltd. The submitted sample, Style GL109, is a woman’s blouse constructed of 100 percent cotton knit fabric. The garment features a Henley neckline, a partial front opening with a five button closure, hemmed short sleeves and a hemmed bottom. The garment has at least 10 or more stitches per linear centimeter measured in both directions. The submitted sample, Style GL104, is a woman’s top constructed from 100 percent cotton knit fabric. The top extends below the waist. The garment features short sleeves with self fabric trim, a very deep and wide v-shaped cross over neckline, an elasticized band below the bust and a hemmed bottom. You suggest classification under 6110.20.2079 as a pullover for both styles. Based upon the stitch count, coverage and styling style GL109 is more specifically provided for as a blouse under 6106. Based on the exposure at the front, style GL104 does not warrant classification within subheading 6110, HTSUS. However, since the garment mostly covers the bust it is considered a top of subheading 6114, HTSUS. The applicable subheading for style GL109 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. The applicable subheading for style GL104 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: women’s. The duty rate will be 10.8% 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/. 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