The tariff classification of a woman’s blouse from India

N247330 November 14, 2013 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.30.3041 Ms. Martha Long LF USA Inc. 1359 Broadway 21st Floor New York, NY 10018 RE: The tariff classification of a woman’s blouse from India Dear Ms. Long: In your letter dated October 24, 2013, you requested a tariff classification ruling. Your sample will be returned as requested. Style HFGL14485DD is a woman’s blouse constructed from 100% cotton woven fabric. The blouse features a full front opening secured by eight button closures, long sleeves with button cuffs and tabs to shorten the sleeves, an unsecured chest pocket, and a hemmed shirttail bottom. The front panels extend into self-fabric ties which do not create tightening at the bottom of the garment. In your letter, you suggest classification of style HFGL14485DD under subheading 6211.42.0056, 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 HFGL14485DD possesses none of these exclusionary features. Accordingly, the garment is properly classified under heading 6206, HTSUS. The applicable subheading for style HFGL14485DD 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