The tariff classification of a woman’s blouse from China

N262375 March 31, 2015 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.30.3041 Ms. Linda Diamant Ann Taylor Inc. 7 Times Square New York, NY 10036 RE: The tariff classification of a woman’s blouse from China Dear Ms. Diamant: In your letter dated March 4, 2015, you requested a tariff classification ruling. Your sample will be returned. Style 375037 is a woman’s blouse constructed from 100% cotton woven fabric. The blouse extends from the shoulders to the hip area and features a V-neckline, long sleeves with tabs to shorten the sleeves, and a hemmed bottom. In your letter, you refer to style 375037 as a beach cover-up. However, the garment’s styling, length, and coverage allow the wearer to appear in public outside the beach or pool area. Consequently, the applicable subheading for style 375037 will be 6206.30.3041, Harmonized Tariff Schedule of the United States (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 via email at kimberly.rackett@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division