CLA-2-62:OT:RR:NC:N3:360
Angie McDaniel
Sugartown Worldwide, LLC dba Lilly Pulitzer
752 S. Victory Drive Lyons, GA 30436
RE: The tariff classification of women's blouses from India and Indonesia
Dear Ms. McDaniel:
In your letter dated August 12, 2024, you requested a tariff classification ruling. Your samples will be returned as requested.
Style 014954 (Kwitney Women's Long Sleeve) is a woman's upper body garment constructed from 100% cotton woven fabric. The blouse features a full front opening secured by button closures, a shirt collar, long hemmed sleeves, and a round hemmed bottom.
Style 1237 (Natalie Women's Sleeve) is a woman's upper body garment constructed from 100% rayon woven fabric. The blouse features a full front opening secured by button closures, a shirt collar, length hemmed sleeves, and a hemmed bottom.
In your letter, you refer to styles 014954 and 1237 as swim cover-ups. However, based on the styling, length, and coverage provided by these garments, which allow the wearer to appear in public outside the beach or pool area, we consider these garments to be casual wear.
The applicable subheading for style 014954 will be 6206.30.3045, 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: Other. The duty rate will be 15.4 percent ad valorem.
The applicable subheading for style 1237 will be 6206.40.3035, HTSUS, which provides for Women's or girls' blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women's: Other. The duty rate will be 26.9 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/.
At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product.
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 Kimberly Rackett at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division