The tariff classification of a woman’s blouse from Indonesia

N247323 November 26, 2013 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Ms. Martha Long Pacific Alliance USA Inc. 1359 Broadway 21th Floor New York, NY 10018 RE: The tariff classification of a woman’s blouse from Indonesia Dear Ms. Long: In your letter dated October 25, 2013, you requested a tariff classification ruling. Your sample will be returned as requested. Style B968 is a woman’s pullover style blouse constructed from 100% rayon woven fabric. The blouse features a V-neckline, ¾ length sleeves with button cuffs, and a hemmed shirttail bottom. The lower portion of the front panel has self-fabric drawstring ties which do not create tightening at the bottom of the garment. In your letter, you suggest classification of style B968 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 B968 possesses none of these exclusionary features. Accordingly, the garment is properly classified under heading 6206, HTSUS. The applicable subheading for style B968 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