The tariff classification of women’s unisex blouses from Portugal

N330506 February 16, 2023 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Evgeniya Teplova Alexander Wang LLC 386 BroadwayNew York 10013 RE: The tariff classification of women’s unisex blouses from Portugal Dear Ms. Teplova: In your letter dated January 25, 2023, you requested a tariff classification ruling.  The samples will be returned to you, as requested. Garment A is a unisex blouse constructed from 100 percent cotton, jersey knit fabric, weighs 240 gm2 and measures at least 10 or more stitches per linear centimeter measured in both directions.  The loose-fitting pullover style garment extends from the shoulders to below the waist, features a rib knit crew neckline, long self-start sleeves, a large screen print design on the front panel, and a straight self-start bottom.  Garment B is a unisex blouse constructed from 100 percent cotton, jersey knit fabric, weighs 240 gm2 and measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting pullover style garment extends from the shoulders to below the waist, features a rib knit crew neckline, short self-start sleeves, a large screen print design on the front panel, and a straight self-start bottom. The submitted samples are labeled as a size medium, and each has a chest measurement of 45 inches. Per the Standard U.S. Apparel Size Chart, these garments fall between a men’s size large (chest 42-44 inches) and size XL (chest 46-48 inches). Therefore, each of the submitted samples is larger than a men’s standard size medium.  Similarly, per the specification sheets submitted with the original ruling request, the chest measurement of each remaining size garment to be manufactured is larger than the corresponding size on the Standard U.S. Apparel Size Chart. Based on the dimensions, we view these garments to be unisex.  Although no marketing information has been provided, the unisex section of the “Alexander Wang” website indicates that, in fact, the company offers the garments in sizes XXS-XL which resembles the samples being imported.  Note 9 to Chapter 62, Harmonized Tariff Schedule of the United States (HTSUS) states: Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.Since the garments meet the requirements of a blouse and are not specifically designed for one gender over the other, and are constructed in sizes to accommodate both sexes, the applicable subheading for garments A and B 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. Of man-made fibers: Women’s.” 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Antoinette Peek-Williams at antoinette.peek-williams@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division