CLA-2-62:OT:RR:NC:N3:357
Erick Kim
TRK Customs Service Incorporated
1300 Valley Vista Drive, Suite 100
Diamond Bar, CA 91765
RE: The tariff classification of woven shirt jackets from Bangladesh
Dear Mr. Kim:
In your letter dated November 18, 2022, you requested a tariff classification ruling on behalf of your client, Hybrid Apparel. The samples will be returned.
Style 3FMWL0338 is a men’s hip-length shirt jacket constructed from a 100% cotton flannel woven fabric. The body is lined with a Sherpa knit polyester fabric, whereas the sleeves are lined with polyester woven fabric quilted to a thin polyfill batting. The garment features a full front opening with a left-over-right seven-button closure, a pointed collar, long sleeves with button cuffs, and a hemmed bottom. The garment also contains patch pockets with button closures on the chest and side seam pockets below the waist.
Style 12MJW630 is a men’s hip-length shirt jacket constructed from 58% polyester, 12% rayon, 12% acrylic, 9% wool, 6% nylon, 3% cotton woven flannel fabric, The body is lined with a Sherpa knit polyester fabric, whereas the sleeves are lined with polyester woven fabric quilted to a thin polyfill batting. The garment features a full front opening with a left-over-right six-button closure, a pointed collar, long sleeves with button cuffs, and a hemmed bottom. The garment also includes a patch chest pocket and welt pockets below the waist.
The applicable subheading for Style 3FMWL0338 will be 6201.30.8051 , 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: Of cotton: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Men’s. The rate of duty will be 9.4% ad valorem.
The applicable subheading for Style 12MJW630 will be 6201.40.7511 , 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: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Men’s. The rate of duty will be 27.7% 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 Deanna Boldt at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division