CLA-2-62:OT:RR:NC:N3:356
Ms. Amy Smith
Kohl’s Department Stores, Inc.
Corporate Offices
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of a men’s cardigan-styled garment from Vietnam.
Dear Ms. Smith:
In your letter dated February 1, 2016, you requested a tariff classification ruling. As requested, your sample will be returned.
Style MM63K3RD is a men’s garment constructed from both knit and woven fabrics. The garment features a lined hood with rib knit edging; a full front opening with a zippered closure; long sleeves with rib knit bottoms; two pockets below the waist with rib knit edging; and a one-inch wide rib knit bottom.
The hood, the two front panels, the shoulders, and the sleeves are constructed from 92% polyester, 8% spandex, woven fabric. The back panel and the inserts at the undersleeves that extend to form the side panels are cut and sewn from 100% cotton, French terry knit fabric that measures 21 stitches per two centimeters counted in the horizontal direction. The garment is lined with a finely knit fabric on the front panels, the sleeves, and at the inserts that extend from the undersleeves to form the side panels. The woven front of the garment imparts its essential character.
You have asked whether Style MM63K3RD is classifiable as a jacket under 6201.63.3511, Harmonized Tariff Schedule of the United States (HTSUS). However, the garment has a loose-fitting bottom and no tightening at the waist, and therefore is not considered a jacket under heading 6201.
Consequently, the applicable subheading for Style MM63K3RD will be 6211.33.0058, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers: Jackets and jacket-type garments excluded from heading 6201. The rate of duty will be 16% 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 Maryalice Nowak at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division