CLA-2-62:OT:RR:NC:N3:357
Ms. Vicky Lee
Macy’s Merchandising Group
151 West 34th Street
New York, NY 10001
RE: The tariff classification of men’s garments from China
Dear Ms. Lee: In your letter dated November 11, 2021, you requested a tariff classification ruling. Your samples will be retained in our office for training purposes. Style 164441001 is a men’s jacket constructed from 98% cotton, 2% spandex woven twill fabric. The unlined garment features a full front opening secured with a left-over-right six-button closure; button-flap chest pockets; welt pockets below the waist; and a pointed collar. The garment also features long, vented sleeves with button cuffs and a banded bottom with adjustable button tabs.
Style 972441001 is a men’s upper body garment constructed from lightweight 100% cotton woven twill fabric. The unlined garment features a full front opening secured with a left-over-right five-snap closure; a pointed collar; snap-flap chest pockets; and inside pockets below the waist. The garment also features long, vented sleeves with snap cuffs and a banded bottom.
Style 760251001 is a men’s upper body garment constructed from lightweight 100% cotton woven twill fabric. The unlined garment features a full front opening secured with a left-over-right six-button closure; long, vented sleeves with button cuffs; epaulettes with button closures; and a hemmed bottom. The garment features several pockets including two bellows pockets on the upper chest; four bellows pockets across the mid-section; two snap-flap bellows pockets below the waist; and three bellows pockets on the lower back panel. In addition, the garment has a 2-inch wide, self-fabric belt that is threaded through belt loops on each side of the garment.
The applicable subheading for Style 164441001 will be 6201.92.4551, 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: Men’s. The general rate of duty will be 9.4 percent ad valorem.
The applicable subheading for Styles 972441001 and 760251001 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 general rate of duty will be 8.1 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6201.92.4551 and 6211.32.9075, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6201.92.4551 and 6211.32.9075, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Deanna Boldt via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division