The tariff classification of a woman’s blouse from Indonesia

N272048 February 12, 2016 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030; 6109.90.1065 Ms. Ann Garyn Chico’s FAS, Inc. 11215 Metro Parkway Fort Myers, FL 33966 RE: The tariff classification of a woman’s blouse from Indonesia Dear Ms. Garyn: In your letter dated December 21, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style 009-16C32007 is composed of two garments attached at the shoulder seams; the garments can be separated without damage to either garment. The outer garment is a woman’s blouse constructed from 100% polyester woven fabric. The garment features a boat neckline, short sleeves, and a hemmed bottom. The inner garment is a woman’s tank top constructed from 95% rayon and 5% spandex knit fabric. The sleeveless garment features a scooped front and back neckline and a hemmed bottom. Both garments extend below the waist. Although the two garments appear to be permanently attached at the shoulders, removing the stitches detaches the two garments without damaging either garment. Note 14 to Section XI of the Harmonized Tariff Schedule of the United States (HTSUS) states that unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211. Therefore, the submitted sample is considered to consist of two separate garments.The applicable subheading for the outer garment of style 009-16C32007 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.The applicable subheading for the inner garment of style 009-16C32007 will be 6109.90.1065, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, of man-made fibers, women’s or girls’, tank tops and singlets, women’s. The rate of duty will be 32 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 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division