The tariff classification of a woman’s blouse from Indonesia

N244007 August 7, 2013 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Ms. Denise Smalls Kohl’s Department Stores 1400 Broadway 20th Floor New York, NY 10018 RE: The tariff classification of a woman’s blouse from Indonesia Dear Ms. Smalls: In your letter dated July 10, 2013, you requested a tariff classification ruling. Your sample will be returned as requested. Style JAC213213 is a woman’s blouse constructed from 100% polyester woven fabric. The top features a shirt collar, a full front opening secured by six button closures, long sleeves with double button cuffs and tabs to shorten the sleeves, and a hemmed shirttail bottom. The front panels extend into self-fabric ties. However, these ties do not create a tightening at the bottom of the garment. In your letter, you suggest classification of style JAC213213 under subheading 6211.43.0060, Harmonized Tariff Schedule of the United States (HTSUS). Blouses classifiable under this subheading are excluded from heading 6206, HTSUS, if they have pockets below the waist, a ribbed knit waistband, or other means of tightening at the bottom of the garment. Style JAC213213 possesses none of these exclusionary features. As noted above, the self-fabric ties fasten at the waist and do not act as a means of tightening at the bottom of the garment. Accordingly, the garment is properly classified under heading 6206, HTSUS. The applicable subheading for style JAC213213 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division