CLA-2-62:OT:RR:NC:WA:357
Mr. Jeffrey Walton
Sears Holding Corporation
Department 7331MP
3333 Beverly Road.A3-369B
Hoffman Estates, IL 60179
RE: The tariff classification of four men’s shirt-styled jackets and one men’s shirt from Bangladesh and China
Dear Mr. Walton:
In your letter dated January 15, 2010, you requested a tariff classification ruling.
Five samples were submitted as follows: Style MFOCV13701MM is a men’s hip-length jacket with a shell composed of a woven 100% cotton corduroy fabric. The jacket is lined in the body with a brushed knit 100% polyester fleece fabric and in the sleeves with a woven 100% polyester fabric that is quilted to a nonwoven batting fill.
The jacket has a fold-down pointed collar, a full front opening secured by a left-over-right, seven-button closure, long vented sleeves with an adjustable button closure on the cuffs, chest pockets with a flap secured by a one-button closure, side seam pockets at the waist and a shirt-tail bottom hem.
Style MFOBE14501MZ is a men’s hip-length jacket with a shell composed of a woven 100% cotton flannel fabric. The jacket is lined with a woven man-made fiber fabric quilted in a diamond pattern to a nonwoven batting fill. The jacket has a fold-down pointed collar, a full front opening secured by a left-over-right, seven-button closure, long vented sleeves with an adjustable button closure on the cuffs, chest pockets with a flap secured by a one-button closure, front slash pockets at the waist and a straight cut hemmed bottom with two side seam vents in combination with a back seam.
Style MFOCV13705MM is a men’s jacket with a shell composed of a woven 100% cotton denim fabric. The jacket is lined in the body with a 100% polyester knit fleece fabric and in the sleeves with a woven 100% polyester fabric that is quilted to a nonwoven batting fill. The jacket has a fold-down pointed collar, a full front opening secured by a left-over-right, seven-button closure, chest pockets with a flap secured by a one-button closure, long vented sleeves with an adjustable button closure on the cuffs, side seam pockets at the waist and a shirt-tail bottom hem.
Style MHOCR13075YM is a men’s jacket with a shell composed of a woven 100% cotton twill fabric. The jacket is lined in the body with a knit fake sherpa fabric and in the sleeves with a woven polyester fabric that is quilted to a nonwoven batting fill. The jacket has a fold-down pointed collar, a full front opening secured by a left-over-right, seven button closure, two front chest pockets with a flap secured by a one-button closure, long vented sleeves with a one-button closure on the vent opening and an adjustable button closure on the cuffs, front slash pockets at the waist and a shirt-tail bottom hem.
Style MHORT13107YM is a men’s woven shirt constructed from 100% cotton, yarn dyed, flannel fabric. The garment was submitted in a size medium and has a spread collar; a left-over-right full front opening with seven button closures; long sleeves with two buttons on the cuffs; buttoned epaulets on the shoulders; two patch pockets on the chest with flaps secured by double button closures; side seam pockets below the waist; two vents on the back panel; and a straight, hemmed bottom.
The samples are being returned to you.
The applicable subheading for style MFOCV13701MM will be 6201.92.2021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks, windbreakers and similar articles: of cotton: other: other: corduroy. The rate of duty will be 9.4 percent ad valorem.
The applicable subheading for styles MFOBE14501MZ and MHOCR13075YM will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks, windbreakers and similar articles: of cotton: other: other: other. The rate of duty will be 9.4 percent ad valorem.
The applicable subheading for style MFOCV13705MM will be 6201.92.2031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks, windbreakers and similar articles: of cotton other: other: blue denim. The rate of duty will be 9.4 percent ad valorem.
The applicable subheading for style MHORT13107YM will be 6205.20.2047, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of cotton: other: other: other: With two or more colors in the warp and/or the filling: other: other: other: napped. The duty rate will be 19.7% 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 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 W. Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division