The tariff classification of a woman’s blouse from India

N154518 April 13, 2011 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.30.3041 Ms. Moncy Nabors JCPenney Purchasing Corporation 6501 Legacy Drive Plano, TX 75024 RE: The tariff classification of a woman’s blouse from India Dear Ms. Nabors: In your letter dated March 10, 2011, you requested a tariff classification ruling. Your sample will be returned as requested. Style 42625 is a woman’s blouse constructed of 100% cotton woven fabric. The blouse features a V-neckline, ¾ length bell sleeves, elastic tightening at the waist, and a peplum bottom. Although you requested classification of style 42625 under 6211.42.0056, the garment features elastic tightening at the waist, which does not preclude classification under heading 6206. Consequently, the applicable subheading for style 42625 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 rate of duty 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 the 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 Kimberly Rackett at (646) 733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division