CLA-2-62:OT:RR:NC:N3:360
Mr. Bob Mao
The Kasper Group LLC
1412 Broadway
5th Floor New York, NY 10018
RE: The tariff classification of a woman's jacket from Vietnam
Dear Mr. Mao:
In your letter dated September 5, 2024, you requested a tariff classification ruling. Your sample will be retained by this office.
Style G48M5107986 is a woman's sleeveless jacket constructed from 68% polyester, 29% viscose, and 3% elastane woven fabric. The lined jacket extends from the shoulders to the hip area and features a notched collar, two front pockets below the waist, a full front opening secured by a button closure, and a detachable dickey constructed from 70% cotton, 27% nylon, and 3% elastane woven fabric. The dickey has a shirt style collar and a full front opening with eight button closures.When the dickey is attached by buttons to the jacket, it gives the garment the appearance of a sleeveless jacket worn with a sleeveless blouse.
The jacket and dickey are separable components that are adapted to each other, are mutually complementary, and together form a whole that would normally not be sold as separate parts. Although the jacket is complete and is of a type that would be sold separately, the attachable dickey clearly would not have any use without the jacket with which it was designed to be worn.
In your letter, you suggest that style G48M5107986 is classified as outerwear under 6211.43.1076; however, based on the features and the cut of the garment, the applicable subheading for style G48M5107986 will be 6211.43.1078, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of man-made fibers: Other: Jackets and jacket-type garments excluded from heading 6202. The duty rate will be 16 percent ad valorem.
If imported separately, the dickey would be classified under subheading 6217.10.9510, HTSUS, which provides for Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other: Of cotton. The duty rate will be 14.6 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/.
At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product.
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.
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