The tariff classification of women’s blouses from Indonesia

N247149 November 14, 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 women’s blouses from Indonesia Dear Ms. Smalls: In your letter dated October 21, 2013, you requested a tariff classification ruling. Your samples will be returned as requested. Style JAC1013211 is a woman’s blouse constructed of both knit and woven components. The back yoke and the shoulders are constructed from 100% nylon open work knit fabric. The balance of the garment is constructed from 100% polyester woven fabric. The blouse features a full front opening secured by eight button closures, long sleeves with double button cuffs and tabs, two chest pockets with flaps, and a hemmed shirttail bottom. The front panels extend into self-fabric ties which do not create tightening at the bottom of the garment. The woven component imparts the essential character of the garment. Style JAC1013227 is a woman’s blouse constructed of both knit and woven components. The back yoke and the side panels are constructed from 100% nylon open work knit fabric. The balance of the garment is constructed from 100% polyester woven fabric. The blouse features a full front opening secured by seven button closures, a shirt collar, long sleeves with double button cuffs and tabs, and a hemmed shirttail bottom. The front panels extend into self-fabric ties which do not create a tightening at the bottom of the garment. The woven component imparts the essential character of the garment. In your letter, you suggest classification of styles JAC1013211 and JAC1013227 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. Styles JAC1013211 and JAC1013227 possess none of these exclusionary features. Accordingly, the garments are properly classified under heading 6206, HTSUS. The applicable subheading for styles JAC1013211 and JAC1013227 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division