The tariff classification of women’s blouse from India

N327717 September 6, 2022 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Mr. Alan Woodruff BLST Blair, LLC 220 Hickory Street Warren, PA 16366 RE: The tariff classification of women’s blouse from India Dear Mr. Woodruff: In your letter dated August 18, 2022, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style B24295 is a women’s blouse composed of 60 percent cotton, 40 percent polyester 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 with six non-functional buttons that have been sewn onto the left front opening to create the illusion of a button closure; ¾ inch hemmed sleeves; and a straight, hemmed bottom. You suggest classification under heading 6110 Harmonized Tariff Schedule of the United States (HTSUS); however, the garment has characteristics common to garments classified under heading 6106. Based on the garments appearance, as well as the definition in accordance with the reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, we find that the garment is a loose-fitting blouse of heading 6106, HTSUS. The applicable subheading for style B24295 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