The tariff classification of a woman’s blouse from China or Vietnam

N278966 January 24, 2017 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Ms. Maurine Cecil Western Overseas Corporation 10731-B Walker Street Cypress, CA 90630 RE: The tariff classification of a woman’s blouse from China or Vietnam Dear Ms. Cecil: In your letter dated July 21, 2016, you requested a tariff classification ruling on behalf of your client, Hai Tian Limited. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. Style WO106953 is a woman’s blouse which you state is constructed from 99% polyester and 1% metallic fiber woven fabric. The pullover style blouse features a V-neckline, long sleeves with elastic at the wrist area, and a hemmed bottom. Because of the presence of metallic yarns, the garment was forwarded to the Customs and Border Protection laboratory. The results of the laboratory analysis indicate that style WO106953 is composed of a woven fabric. The woven fabric is constructed of 1-ply polyester yarns (98.9% by weight) and a 1-ply metalized yarn (1.1% by weight). Although you requested classification of style WO106953 under subheading 6206.90, Harmonized Tariff Schedule of the United States (HTSUS), the chief weight of the fabric is the polyester yarn. Consequently, the applicable subheading for style WO106953 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division