CLA-2-62:OT:RR:NC:N3:358
Ms. Elizabeth Kessens
Dollar General Corporation
100 Mission Ridge
Goodlettsville, Tennessee 37072
RE: The tariff classification of a girl’s sleeveless blouse from Pakistan
Dear Ms. Kessens:
In your letter, dated December 11, 2015 and received by this office on January 13, 2016, you requested a tariff classification ruling. The ruling request was accompanied by a sample, size 3T. The sample will be returned to you, as requested, under separate cover.
The sample is a girl’s sleeveless upper body garment, SKU 16623301, constructed from a printed, 100 percent cotton woven fabric. The shoulder straps of the garment measure approximately 1 inch in width at the shoulder seams. The garment extends past the waist and features a scoop neckline; a two inch long opening with a one button closure at the rear center neckline; a hemmed bottom and a front panel that extends into two 4 ½ inch long ties that fasten at the garment’s bottom. The item will be imported in girls’ size 4/5.
In your letter, you suggest classification of SKU 16623301 under Heading 6211, Harmonized Tariff Schedule of the United States (HTSUS). Upper body garments classifiable under this heading are excluded from Heading 6206, HTSUS, either due to insufficient coverage or when pockets below the waist, a ribbed knit waistband, or other means of tightening at the bottom of the garment are present. SKU 16623301 possesses none of these exclusionary features. While the garment at issue is sleeveless, the fabric that covers the shoulder on an appropriately sized mannequin provides coverage to a significant portion of the shoulder. Additionally, the self-fabric ties that fasten at the waist do not act as a means of tightening the bottom of the garment. Accordingly, the garment is properly classified under heading 6206, HTSUS.
The applicable subheading for the girl’s sleeveless garment, SKU 16623301, will be 6206.30.3061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other: Other: Girls’: Other." The rate of duty will be 15.4 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 the World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kim Wachtel at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division