CLA-2-62:OT:RR:NC:N3:360
Mr. Andrew Lu
Oceanland Service Inc.
4982 4th Street Irwindale, CA 91706
RE: The tariff classification of a woman's garment from Vietnam
Dear Mr. Lu:
In your letter dated April 30, 2024, you requested a tariff classification ruling on behalf of your client, G-Tex Apparel Inc. Your sample will be returned as requested.
Style MJ9499759 is a woman's upper body garment constructed from 98% cotton and 2% spandex woven fabric. The jacket features long sleeves with button cuffs, a pointed collar, a full front opening secured with six button closures, two chest pockets, side seam pockets below the waist, and a curved bottom with side vents. The jacket extends from the shoulders to the hip area.
You requested classification of the garment as outerwear under heading 6202, Harmonized Tariff Schedule of the United States (HTSUS). The garment, however, lacks the character and features normally associated with outerwear and is not eligible for classification under heading 6202, HTSUS. Consequently, the applicable subheading for style MJ9499759 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 at https://hts.usitc.gov/.
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 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.
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 and Border Protection 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, please contact National Import Specialist Kimberly Rackett at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division