CLA-2-62:OT:RR:NC:N3:360
Ms. Lesa Hubbard
JC Penney Purchasing LLC
2401 S. Stemmons Freeway
Ste. 4000
Lewisville, TX 75067
RE: The tariff classification of women’s garments from various countries
Dear Ms. Hubbard:
In your letter dated March 19, 2021, you requested a tariff classification ruling. Your samples will be returned as requested.
Item 561843 is a woman’s blouse constructed from 100% cotton woven fabric. The garment features a full front opening secured by seven button closures, a pointed collar, long sleeves with button cuffs, unsecured chest pockets, and a hemmed bottom.
Item 563079 is a woman’s upper body garment constructed from 53% polyester, 28% acrylic, 8% rayon, 7% other fibers, and 4% wool woven fabric. The blouse features a full front opening secured by six button closures, a pointed collar, long sleeves with button cuffs, sideseam pockets below the waist, side slits, and a hemmed bottom. The garment reaches below the mid-thigh area.
Item 561842 is a woman’s shirt constructed from 100% polyester knit fabric. The lined garment features a full front opening secured by a six-button left over right closure, a shirt collar, two large, pleated patch chest pockets with flaps, long sleeves with a one button cuff closure, and a curved hemmed bottom. The garment extends from the shoulders to the mid-thigh area and has at least 10 or more stitches per linear centimeter measured in both directions.
Item 307163 is a woman’s unlined cardigan style garment constructed from 72% polyester, 23% rayon, and 5% elasticized fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a shirt collar, a full front opening with four button closures, two large patch pockets with flaps at the chest, long sleeves with hemmed button cuffs, side seam pockets at the waist, and a hemmed straight bottom that reaches to below the waist.
The applicable subheading for item 561843 will be 6206.30.3041, 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: Women’s. The rate of duty will be 15.4 percent ad valorem.
Although you requested classification of item 563079 under subheading 6206.30.3011, HTSUS, the features and the cut of the garment are of those of heading 6211. Consequently, the applicable subheading for item 563079 will be 6211.43.1060, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The rate of duty will be 16 percent ad valorem.
The applicable subheading for item 561842 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 307163 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty 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 on the World Wide Web at https://hts.usitc.gov/current.
At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product.
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 Kimberly Rackett via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division