CLA-2-62:OT:RR:NC:N3:360
Ms. Lesa Hubbard
JC Penney
2401 S. Stemmons Freeway
Suite 4000
Lewisville, TX 75067
RE: The tariff classification of a woman’s jacket from Bangladesh
Dear Ms. Hubbard:
In your letter dated December 22, 2021, you requested a tariff classification ruling. Your sample will be returned.
Style 332491 is a woman’s upper body garment constructed from 98% cotton and 2% spandex corduroy fabric. The unlined jacket features long sleeves with button cuffs, a pointed collar, a full front opening secured by button closures, patch pockets on the chest area, two side pockets at the waist, and a hemmed bottom. The jacket extends from the shoulders to the hip area.
Although you requested classification of style 332491 under subheading 6211.42.1056, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of heading 6211.42.1075. Consequently, the applicable subheading for style 332491 will be 6211.42.1075, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other: Jackets and jacket-type garments excluded from heading 6202. 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.
At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product.
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 Kimberly Rackett via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division