CLA-2-62:OT:RR:NC:N3:357
Mr. James Elmendorf
Patagonia, Inc.
235 West Santa Clara Street
Ventura, CA 93001
RE: The tariff classification of a men’s jacket from Vietnam
Dear Mr. Elmendorf:
In your letter dated May 9, 2022, you requested a tariff classification ruling.
Style 26825 is a men’s jacket constructed from 100% cotton woven fabric visibly coated with a blend of plant-based waxes and oils. The garment is fully lined with 100% cotton woven fabric and features a full front opening with a zipper closure that extends to the base of a scuba-type hood. A drawcord is inserted into a casing sewn along the rim of the hood for adjusting around the face. The garment also includes an outer storm flap with a six-snap closure; long sleeves with back elastic cuffs and adjustable snap tabs; an interior zippered chest pocket; and slanted, zippered chest pockets with snap flap closures. In addition, the jacket contains drawcords with locks that have been inserted into casings at the waist and hem for adjusting to the body.
The applicable subheading for style 26825 will be 6210.20.9049, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other garments, of the type described in heading 6201: Other: Other: Anoraks (including ski-jackets), wind breakers and similar articles: Other: Other. The rate of duty will be 6.2 % 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 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