The tariff classification of women’s blouses from India and Mexico

N334559 August 29, 2023 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Ms. Kerry Caban PVH Corp 285 Madison AvenueNew York, NY 10017 RE:  The tariff classification of women’s blouses from India and Mexico Dear Ms. Caban: In your letter dated August 8, 2023, you requested a tariff classification ruling.  Your samples will be returned to you, as requested.  Style CKQS7130 is a women’s T-shirt styled blouse constructed from 83 percent cotton and 17 percent elastane knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions.  The loose-fitting garment extends to below the waist and features a rib knit round neckline, contrasting color letters at the front panel, short, hemmed sleeves, and an unfinished bottom.     Style TH78W997 is a women’s T-shirt styled blouse constructed from 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 to below the waist and features a rib knit crew neckline, contrasting color embroidered letters and logo at the front panel, short, hemmed sleeves, a triangle sweat patch at the inner rear neckline, and a straight, hemmed bottom. Style TH78J4809 is a women’s T-shirt styled blouse constructed from 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 to below the waist and features a rib knit crew neckline, a small contrasting color screen print logo on the left chest, short, hemmed sleeves, a small contrasting color logo on the left outer sleeve, a large contrasting color screen print and logo on the back panel, and a straight, hemmed bottom. In your ruling request you suggest classification of styles CKQS7130, TH78W997, and TH78J4809 under heading 6110, Harmonized Tariff Schedule of the United States (HTSUS).  However, by application of GRI 1 and 6, each garment has characteristics and appearance common to blouses, as enumerated in Note 4 to Chapter 61, HTSUS, and set forth in Headquarters Rulings HQ H325360 and HQ H324935; therefore, precluding them from heading 6110.  Consequently, the applicable subheading for styles CKQS7130, TH78W997, and TH78J4809 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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