CLA-2-62:OT:RR:NC:N3:356
Ms. Kay Morrell
JCPenney Purchasing Corporation
6501 Legacy Dr.
MS 2216
Plano, TX 75024
RE: The tariff classification of a men’s woven shirt from India.
Dear Ms. Morrell:
In your letter dated May 27, 2014, you requested a tariff classification ruling. As requested, your sample will be returned.
The submitted sample, Style “PPK #107744” is a shirt constructed from 100% cotton woven fabric. The garment features a self-fabric spread collar; a left-over-right, full front opening secured by six button closures; a patch pocket on the left chest; long, vented sleeves with two button closures on each cuff; two patch pockets below the waist; an inner right chest pocket; and a straight, hemmed bottom.
In your correspondence, you suggest classification as an outerwear jacket under subheading 6201.92.2051 Harmonized Tariff Schedule of the United States (HTSUS) which provides for men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): of cotton: other: other: other: other or as a suit-type jacket/blazer under subheading 6203.32.2040, HTSUS, which provides for men’s or boys’ suits, ensembles, suit-type jackets, blazers,… suit-type jackets and blazers: of cotton: other: other: men’s. We disagree with your proposed classifications.
The sample garment lacks the character of an outerwear jacket. The loose fitting bottom does not provide protection against the elements as required for a woven jacket. The styling, cut, and features do not support a finding that this item is an outerwear jacket that is designed for wear over all other clothing for protection against the elements. In addition, the design and styling features of the garment are not suitable for wear on business or social occasions when some degree of formality is required. The lack of styling and structure precludes classification as a suit-type jacket. The style and design of the garment is that of a shirt.
Consequently, the applicable subheading for Style “PPK #107744” will be 6205.20.2051, 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: Men’s. 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 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 Rosemarie Hayward via e-mail at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division