The tariff classification of women’s blouses from South Korea

N238162 March 1, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Michelle Hall OHL-International 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of women’s blouses from South Korea Dear Ms. Hall: In your letter dated February 1, 2013, you requested a tariff classification ruling on behalf of your client Charming Shoppes. The submitted garment, Style number 1011149, is a woman’s sleeveless blouse constructed from three fabrics. The front shell panel is constructed of a polyurethane coating with 100 percent viscose backing and the back shell is constructed of 94 percent rayon and 6 percent spandex knit jersey fabric. The shoulder areas are constructed of man-made fiber lace-like fabric. The sleeveless garment features a round shaped neckline in polyurethane coated fabric with sewn on plastic rhinestones and self-fabric geometric applique designs in the front; a 4 ½ inch wide lace like shoulder straps; a high rear keyhole opening in the upper back with a button and loop closure at the center. The garment extends below the waist. The garment has at least 10 or more stitches per linear centimeter measured in both directions. The submitted garment, Style number 1011148, is a woman’s sleeveless blouse constructed from three fabrics. The front shell panel is constructed of a polyurethane coating with 100 percent viscose backing and the back shell is constructed of 94 percent rayon and 6 percent spandex knit jersey fabric. The shoulder areas are constructed of man-made fiber lace-like fabric. The sleeveless garment features a round shaped neckline in front; a front shell polyurethane coating fabric; a 4 ½ inch wide lace like shoulder straps; a high rear keyhole opening in the upper back with a button and loop closure at the center; The garment extends below the waist. The garment has at least 10 or more stitches per linear centimeter measured in both directions. We are returning your samples as requested. The applicable subheading for style numbers 1011149 and 1011148 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of man-made fibers, women’s. The rate of duty will be 32% 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