CLA-2-62:OT:RR:NC:N3:356
Ms. Carol Robertson
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097
RE: The tariff classification of a men’s woven shirt from China
Dear Ms. Robertson:
In your letter dated December 14, 2016, you requested a tariff classification ruling on behalf of your client, Boston Traders. As requested, your samples will be returned.
Style BB-9104 is a men’s shirt jacket-styled garment constructed of 100% cotton, yarn dyed, plaid flannel fabric that weighs 160 grams per square meter. The body and sleeves are lined with 100% polyester, quilted woven fabric with polyfill batting. Style BB-9104 has a spread collar; a left-over-right, full front opening with seven button closures; two patch pockets with button closures on the chest; long, vented sleeves with two adjustable button closures on each cuff and one button closure on each placket; self-fabric elbow patches; two side seam pockets below the waist; a hanger loop at the center rear inner neckline; a rear yoke; and a curved, hemmed bottom. Style BB-9104 features a detachable hood of 100% polyester, knit fabric with a 100% polyester, knit pile lining. The hood has a drawstring and is secured to the garment by six buttons.
Although you suggest classification as a jacket in 6201.92.4551, Harmonized Tariff Schedule of the United States (HTSUS), the sample garment lacks the character of an outerwear 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 weather.
Consequently, the applicable subheading for Style BB-9104 will be 6205.20.2047, 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: napped. The rate of duty will be 19.7% ad valorem.
With respect to the remaining styles (BB-9100, BB-9101, BB-9102, and BB-9117), we are returning your request for a ruling, and any related samples, exhibits, etc. The classification of these styles involves a consideration of whether the merchandise may be classifiable in a woven anorak or similar article subheading.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade (CIT). See Item House, Inc. v. United States, CIT No. 14-00095.
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.
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,
Steven A. Mack
Director
National Commodity Specialist Division