The tariff classification of a women’s hooded blouse from Malaysia

N335561 October 11, 2023 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Angie McDaniel Southern Tide, LLC 752 S. Victory DriveLyons, GA 30436 RE:  The tariff classification of a women’s hooded blouse from Malaysia Dear Ms. McDaniel: In your letter dated September 26, 2023, you requested a tariff classification ruling.  Your sample will be returned to you, as requested. Style 10326 “ST Linley Performance Hoodie” is a women’s hooded blouse constructed from 92 percent polyester and 8 percent spandex knit fabric.  The fabric 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 self-fabric hood, a cross over neckline, hemmed, long sleeves, a logo on the back panel below the neckline, and a hemmed, curved bottom with side slits.     Based on definition, as well as the garment’s appearance, and 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, Harmonized Tariff Schedule of the United States (HTSUS).The applicable subheading for style 10326 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. 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