The tariff classification of a woman’s blouse from Philippines

N242619 July 2, 2013 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Ms. Maria E. Julia Ann, Inc. 7 Times Square New York, NY 10036 RE: The tariff classification of a woman’s blouse from Philippines Dear Ms. Julia: In your letter dated May 28, 2013, you requested a tariff classification ruling. Your sample will be returned as requested. Style 308860 is a woman’s blouse constructed of 100% polyester woven fabric. The lined blouse features a full front opening secured by a zipper closure, a round neckline, ¾ length sleeves, and a peplum-like bottom. Although you requested classification of style 308860 under subheading 6211.43.0078, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of garments of heading 6206. Consequently, the applicable subheading for style 308860 will be 6206.40.3030, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty will be 26.9 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, Thomas J. Russo Director National Commodity Specialist Division