CLA-2-62:OT:RR:NC:N3:357
Jeffrey Lee
Good Trust Company Ltd.
GT Building, 10th Floor
7 Jungang-Daero 286 Beon-Gil
Dong-Gu
Busan, 48730
South Korea
RE: The tariff classification of a men's woven jacket from Vietnam
Dear Mr. Lee:
In your letter dated March 24, 2024, you requested a tariff classification ruling.
Style GTD224SMPL-011 is a men's windbreaker-type jacket constructed from an 88% polyester, 12% elastane, woven fabric. The garment features a partial opening with a zipper closure that extends to the base of a scuba-type hood, raglan sleeves with hook and loop closures, a kangaroo front pocket, and a hemmed bottom. Elastic cords fitted with locks are inserted into the hood and hem casing.
The applicable subheading for style GTD224SMPL-011 is 6201.40.7511, 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 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 is 27.7 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