The tariff classification of a woman’s blouse from the Philippines

N263223 April 16, 2015 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Ms. Linda Diamant Ann Taylor Inc. 7 Times Square 11th floor New York, NY 10036 RE: The tariff classification of a woman’s blouse from the Philippines Dear Ms. Diamant: In your letter dated March 25, 2015, you requested a tariff classification ruling. Your sample will be returned. Style 376526 is a woman’s blouse constructed from both knit and woven components. The back panel and the sleeves are constructed from 56% cotton, 38% modal, and 6% spandex knit fabric. The inner front panel is constructed from 100% polyester woven fabric. The outer front panel is constructed from 100% polyester non-knitted, non-crocheted, open-work fabric. The blouse features a round neckline, ¾ length sleeves, and a ribbed knit bottom. Although you requested classification of style 376526 under heading 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), the non-knitted, non-crocheted, open-work component imparts the essential character of the garment. Consequently, the applicable subheading for style 376526 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 via email at kimberly.rackett@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division