CLA-2-62:OT:RR:NC:N3:360
Mr. William Thomas Gould
Tom Gould Customs
3807 W. Sierra Hwy
Suite 6
PMB 4617
Acton, CA 93510
RE: The tariff classification of men’s and women’s jackets from Mexico
Dear Mr. Gould:
In your letter dated November 4, 2013, you requested a tariff classification ruling on behalf of your client, Hudson Clothing, LLC. Your samples will be returned.
Style W-702-DHA is a woman’s unlined jacket constructed from 98% cotton and 2% elastane woven fabric. The garment features a pointed fold-down collar, long sleeves with button closures at the cuffs, two chest pockets with button flaps, side tabs with buttons, and a full front opening secured by six button closures.
Style M-917-DBG is a man’s unlined jacket constructed from 98% cotton and 2% elastane 10-ounce woven fabric. The garment features a pointed fold-down collar, long sleeves with button closures at the cuffs, two chest pockets with button flaps, two pockets at the waist, side tabs with buttons, and a full front opening secured by seven button closures.
The applicable subheading for style W-702-DHA will be 6211.42.0075, 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 cotton: Jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 8.1 percent ad valorem.
Although you requested classification of style M-917-DBG under subheading 6201.12.2050, HTSUS, the features and cut of the garment are of those garments of subheading 6201.92. Consequently, the applicable subheading for style M-917-DBG will be 6201.92.2031, 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: Blue Denim: Men’s. The rate of duty will be 9.4 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 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 Kimberly Rackett at (646) 733-3051.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division