CLA-2-62:OT:RR:NC:N3:357
Ms. Bethany Dodge
L.L. Bean Inc.
15 Casco Street
Freeport, ME 04033
RE: The tariff classification of a men’s woven jacket from Vietnam
Dear Ms. Dodge:
In your letter dated December 13, 2023, you requested a tariff classification ruling. Per your request, the sample will be returned.
Style 5781522 is a men’s hip-length jacket constructed from a 70% wool, 25% nylon, 5% polyester twill woven fabric. The body is insulated with 100% polyester fill and lined with 100% polyester woven fabric, whereas the sleeves are lined with 100% polyester woven fabric.
The garment features a half front opening with a four-snap closure; a hood with a drawstring; a zippered entry pocket at the front, mid-chest; a pass through kangaroo pocket below the waist; long, hemmed sleeves; side vents; and a hemmed bottom.
The applicable subheading for style 5781522 is 6201.20.4011, 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 wool or fine animal hair: Anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets): Other: Other: Men’s. The rate of duty is 49.7 cents per kilogram plus 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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