The tariff classification of a woman’s blouse from India

N235481 February 27, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, New York 10011 RE: The tariff classification of a woman’s blouse from India Dear Ms. Orzol: In your letter dated October 26, 2012 you requested a classification ruling. The submitted sample, style 00S174 F-Electre, is a woman’s blouse constructed from 85 percent cotton, 8 percent nylon and 7 percent lurex knit fabric. The blouse features a rounded neckline; a partial front opening with a four button closure; long, hemmed raglan sleeves; and a hemmed bottom. The garment was sent to the Customs Laboratory for analysis. Due to the composition, it is necessary to analyze each yarn in the garment to determine whether any yarn qualifies as a metalized yarn under heading 5605, HTSUS, and then to determine the chief weight of the fabric.   The weight of all fibers present in a yarn that qualifies under heading 5605, HTSUS, is governed by Section XI, Note 2 (B) (a) at the six and eight digit level. The laboratory report was issued on February 14, 2013. Laboratory analysis found the garment to be composed of two yarns. The first yarn is a 2-ply staple cotton yarn which comprises 86.7% of the fabric weight. The second yarn is composed of a 3-ply metalized yarn which comprises 13.3% of the fabric weight. The overall composition of the fabric by weight is 86.7% cotton, 6.7% mylar-type metalized and 6.6% monofilament nylon. Your sample was destroyed during laboratory analysis and cannot be returned. The applicable subheading for style 00S174 F-Electre 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/. 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, Thomas J. Russo Director National Commodity Specialist Division