CLA-2-62:OT:RR:NC:N3:356
Ms. Susana Li
Macy’s Merchandising Group 11 Penn Plaza, 9th Floor
New York, NY 10001
RE: The tariff classification of men’s woven shirts from Vietnam
Dear Ms. Li:
In your letter dated May 17, 2019, you requested a tariff classification ruling. As requested, your samples will be returned.
Style AR100061103 is a men’s shirt constructed from 100% cotton, printed woven fabric. The garment, submitted in size medium, features a self-fabric spread collar; a full front opening with a left-over-right, five-button closure; long, vented sleeves with a one-button closure on each cuff; two patch pockets with one-button flap closures on the chest; two patch pockets with one-button flap closures below the waist; a half-moon sweat patch and a hanger loop at the inner rear neckline; and a straight, hemmed bottom.
Style AR100061104 is a men’s shirt constructed from 100% cotton woven fabric. The garment, submitted in size medium, features a self-fabric spread collar; a full front opening with a left-over-right, five-button closure; long, vented sleeves with a one-button closure on each cuff; a patch pocket with a one-button flap closure on the right chest; a patch pocket on the left chest; two patch pockets with one-button flap closures below the waist; a half-moon sweat patch and a hanger loop at the inner rear neckline; and a straight, hemmed bottom.
You ask whether Styles AR100061103 and AR100061104 are 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 garments lack the character of outerwear jackets. The styling, cut, and features do not support a finding that either item is an outerwear jacket that is designed for wear over all other clothing for protection against the weather.
In addition, you ask whether Styles AR100061103 and Style AR100061104 are classifiable under 6211.32.9075, HTSUS, which provides for: Track suits, ski suits and swimwear; other garments: Other gaments, men’s or boys’: Of cotton: Other: Jackets and jacket-type garments excluded from heading 6201. The sample garments are more specifically provided for in heading 6205 as shirts.
Consequently, the applicable subheading for Styles AR100061103 and AR100061104 will be 6205.20.2066, HTSUS, which provides for: Men’s or boys’ shirts: Of cotton: Other: Other: Other: Other: Men’s. The rate of duty will be 19.7 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