The tariff classification of women’s blouses from Guatemala, El Salvador, and Sri Lanka

N328705 October 24, 2022 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010, 6106.20.2010 Ms. Emi Nishimura Columbia Sportswear 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of women’s blouses from Guatemala, El Salvador, and Sri Lanka Dear Ms. Nishimura: In your letter dated October 11, 2022, you requested a tariff classification ruling. Your samples will be returned to you, as requested. Item AL9775 is a women’s blouse composed of 100 percent polyester interlock knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting sleeveless garment extends from the shoulders to below the waist and features a crew neckline, forward shoulder seams, a large contrasting color screen print logo with horizontal stripes on the chest, small contrasting color printed letters on the left front panel above the hem, and a small screen print logo on the back panel below the neckline and a straight, hemmed bottom. Item S3WS205271 is a women’s blouse composed of 100 percent polyester 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 crew neckline, short, hemmed sleeves, a contrasting color screen print logo on the left chest, small contrasting color printed letters on the outer left sleeve, pieced construction at the top portion of the back panel and at the undersleeves that feature flatlock stitching at the seams, a reflective vertical stripe at the center upper back, and a straight, hemmed bottom. Item AK0758 is a women’s blouse composed of 100 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 crew neckline, short, hemmed sleeves, a small contrasting color screen print logo on the left sleeve, small contrasting color printed letters on the left front panel above the hem, and a straight, hemmed bottom. Item AL8144 is a women’s blouse composed of 100 percent cotton, 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 rib knit crew neckline, long sleeves with rib knit cuffs, a contrasting color screen print logo on the outer left sleeve, an all-over print design, and a hemmed bottom with a slightly longer curved back panel. Based on the appearance of the garments as well as the definition and reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, we find items AL9775, S3WS205271, AK0758, and AL8144 consist of loose-fitting blouses of heading 6106, HTSUS. The applicable subheading for items AL9775, S3WS205271, and AK0758 will be 6106.20.2010, 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. The applicable subheading for item AL8144 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