CLA-2-62:OT:RR:NC:N3:356
Ms. Susana Li
Macy’s Merchandising Group 11 Penn Plaza, 9th Floor - MMG Customs
New York, NY 10001
RE: The tariff classification of a men’s upper body garment from Vietnam
Dear Ms. Li:
In your letter dated April 19, 2019, you requested a tariff classification ruling. As requested, your sample will be returned.
Style CR100071469 is a men’s upper body garment constructed from 100% cotton woven fabric. The garment features a full front opening with a zippered closure and a left-over-right, four-button closure that conceals the zipper; a self-fabric stand-up collar with one snap closure; long sleeves with contrasting fabric elbow patches and self-fabric cuffs; an epaulet on each shoulder; two patch pockets on the chest with flap and one-button closures; two patch pockets at the waist with flap and one-button closures; curved front panels; a hanger loop at the inner rear neckline; contrasting fabric front and rear yokes; a welt pocket on the inner left front panel; and a center rear vent. The front panels, the sleeves, and the upper portion of the rear panels are lined with 100% polyester woven fabric.
You ask whether Style CR100071469 is classifiable under 6201.92.4551, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’… anoraks…, windbreakers and similar articles…, other than those of heading 6203: Of cotton: Other: Other: Other: Other: Other: Men’s. The sample garment lacks the character of an outerwear jacket. The styling, cut, and the 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. The lightweight fabric fails to provide sufficient protection from the weather.
Consequently, the applicable subheading for Style CR100071469 will be 6211.32.9075, HTSUS, which provides for: Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of cotton: Other: Jackets and jacket-type garments excluded from heading 6201. The rate of duty will be 8.1 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 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