The tariff classification of a women’s blouse from Vietnam

N326322 June 16, 2022 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Casey Wehner Adidas Group, Inc. 5055 N. Greeley Avenue Portland, OR 97217 RE: The tariff classification of a women’s blouse from Vietnam Dear Ms. Wehner: In your letter dated May 23, 2022, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style TW3508S23 is a women’s blouse composed of 93 percent polyester, 7 percent elastane jersey knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The sleeveless loose-fitting garment extends from the shoulders to below the waist and features a stand-up collar, a partial front opening with a zippered closure, capping at the armholes, a three stripe Adidas logo at the lower right front panel, a globe Adidas logo at the lower left back panel, and a curved, hemmed bottom with a slightly longer back panel. Based on definition, as well as the garment’s appearance, and in accordance with the reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, we find that the garments are a loose-fitting blouse of heading 6106, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for style TW3508S23 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The duty rate 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 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