The tariff classification of women’s blouses from Bangladesh

N326188 June 2, 2022 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Ms. Eileen Family Geodis USA 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of women’s blouses from Bangladesh Dear Ms. Family: In your letter dated May 18, 2022, you requested a tariff classification ruling on behalf of your client The Levy Group. Your samples will be returned to you, as requested. Style R92AA33 is a women’s blouse composed of 95 percent cotton, 5 percent spandex jersey knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the shoulders to below the waist and features a V-neckline, short hemmed sleeves, and a straight hemmed bottom. Style RW27730 is a women’s blouse composed of 95 percent cotton, 5 percent spandex jersey knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the shoulders to below the waist and features a round neckline, ¾ length hemmed sleeves, and a straight hemmed bottom. Based on definition, as well as the garments appearance, and in accordance with the reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, we find that the garments are loose-fitting blouses of heading 6106, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for styles R92AA33 and RW27730 will be 6106.10.0010, HTSUS, which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. The duty rate will be 19.7 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 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 Antoinette Peek-Williams at antoinette.peek-williams@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division