CLA-2-62:OT:RR:NC:N3:356
Ms. Christine Stemley
Eddie Bauer LLC
10401 NE 8th Street, Suite 500
Bellevue, Washington 98004
RE: The tariff classification of a men’s woven shirt from India.
Dear Ms. Stemley:
In your letter dated June 16, 2014, you requested a tariff classification ruling. As requested, your sample will be returned.
The submitted sample, Style “D3567110” is a shirt jacket constructed from 100% cotton woven fabric. The body and the sleeves are lined with 100% polyester fleece fabric. The garment features a pointed collar; a left- over- right, full front opening with seven button closures; long, vented sleeves with self-fabric cuffs; a single button closure on the sleeve vent and on the cuffs; two patch pockets at the chest with one-button closures; slant pockets below the waist; a rear yoke; and a curved, hemmed bottom.
In your correspondence, you suggest classification as an outerwear jacket under subheading 6201.92.2051 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: anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): of cotton: other: other: other: other. We disagree with your proposed classification.
The sample garment lacks the character of an outerwear jacket. The styling, cut, and features do not support a finding that this item is an outerwear jacket that is designed for wear over all other clothing for protection against the elements.
Consequently, the applicable subheading for Style “D3567110” will be 6205.20.2066, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: Men’s or boys’ shirts: of cotton: other: other: other: other: men’s. The duty rate is 19.7% 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 http://www.usitc.gov/tata/hts/.
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 Rosemarie Hayward via e-mail at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division