The tariff classification of women’s blouses from China and Vietnam

N244380 August 20, 2013 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.42.0056; 6110.20.2079 Mr. W.J. Gonzalez Trans-Union Customs Service, Inc. 11941 S. Prairie Avenue Hawthorne, CA 90250 RE: The tariff classification of women’s blouses from China and Vietnam Dear Mr. Gonzalez: In your letter dated July 23, 2013, you requested a tariff classification ruling. Your samples will be returned. Style C7958 is a woman’s pullover style blouse constructed of both knit and woven components. The front panel is constructed from 100% cotton woven fabric. The back panel and the sleeves are constructed from 95% rayon and 5% spandex knit fabric. The blouse features a V-neckline, short sleeves, two pockets below the waist, and a hemmed bottom. The woven component imparts the essential character of the garment. Style 4819 is a woman’s cut and sewn “Cherokee®” label pullover that is constructed from 100% cotton knitted fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a round front neckline, a high rear neckline, a heart shaped design on the upper front panel and one sleeve component, long hemmed sleeves, and a straight hemmed garment bottom. The garment extends from the shoulders to below the waist. In a telephone conversation, you have stated that the heart shaped designs had a pre-existence prior to being applied by a heat transfer process to the garment; therefore, classification under heading 6109 is precluded. The applicable subheading for style C7958 will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Blouses, shirts and shirt-blouses, sleeveless than styles and similar upper body garments, excluded from heading 6206: Other. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for style 4819 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5 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, Myles B. Harmon Acting Director National Commodity Specialist Division