The tariff classification of women’s blouses from India

N246023 October 17, 2013 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.30.3041 Ms. Quintin E. Bustion Jones Jeanswear Group Inc. 200 West Rittenhouse Circle Suite 6 Bristol, PA 19007 RE: The tariff classification of women’s blouses from India Dear Ms. Bustion: In your letter dated September 5, 2013, you requested a tariff classification ruling. Your samples will be returned as requested. Style VAKD-347B is a woman’s 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 100% rayon knit fabric. The blouse features a boat-shaped neckline, a full front opening secured by six button closures, ¾ length raglan sleeves with button tabs, and overlock stitching at the bottom. Style TD36501E 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 and are constructed from 100% cotton knit fabric. The blouse features a boat-shaped neckline, a partial front opening secured by five button closures, long sleeves with button tabs, and a hemmed bottom. The woven component imparts the essential character of the garment. Style TD36378-SNF is a woman’s blouse constructed of both knit and woven components. The center front panel, shoulders, and rear yoke are constructed from 100% cotton woven fabric. The balance of the garment is constructed from 100% cotton knit fabric. The blouse features a round neckline, a full front opening secured by seven button closures, long sleeves with button closures at the cuffs, and a hemmed bottom. In your letter, you suggest classification of styles VAKD-347B and TD36378-SNF under subheading 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS). Since styles VAKD-347B and TD36378-SNF are constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The blouses will be classified in accordance with the General Rules of Interpretation (GRI) 3(c) under the heading that occurs last in numerical order in the HTSUS. The applicable subheading for styles VAKD-347B, TD36501E, and TD36378-SNF will be 6206.30.3041, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 15.4 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division