The tariff classification of women’s blouses from Vietnam

N328108 September 22, 2022 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010, 6110.20.2079 Ms. Lesa Hubbard JC Penney 2401 S. Stemmons Freeway Suite 400 Lewisville, TX 75067 RE: The tariff classification of women’s blouses from Vietnam Dear Ms. Hubbard: In your letter dated September 12, 2022, you requested a tariff classification ruling. Your samples will be returned to you, as requested. Item 303036 is a women’s upper body garment constructed from 100 percent cotton interlock knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. Item 303036 features a turtleneck, long hemmed sleeves and a hemmed bottom that reaches to below the waist. Item 342890 is a women’s blouse composed of 100 percent cotton slub 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 sleeves, and a curved, hemmed bottom with a slightly longer back panel. Item 343451 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 boat neckline, short cuffed sleeves, side slits and a straight, hemmed bottom. Item 344046/344490 is a women’s blouse composed of 100 percent cotton slub 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 square neckline with smocking, short sleeves and a straight, hemmed bottom. You suggest classification of items 342890, 343451, and 344046/344490 qualify as garments in heading 6110 Harmonized Tariff Schedule of the United States (HTSUS); however, the garments have characteristics common to garments classified under heading 6106. Based on the appearance of the garments, as well as the definition 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, HTSUS. Subsequently the applicable subheading for items 342890, 343451, and 344046/344490 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (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. The applicable subheading for item 303036 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other, Other, Other, Women’s or girls’. The rate of duty will be 16.5 percent. 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