CLA-2-62:OT:RR:NC:N3:357

Ms. Lena Rainbow
PVH Corporation
200 Madison Avenue
New York, NY 10016

RE: The tariff classification of a man’s jacket from China

Dear Ms. Rainbow:

In your letter dated May 19, 2014, you requested a tariff classification ruling. Your sample will be returned as requested.

Style MN2729 is a man’s jacket composed of 100% cotton knit fabric on the outer and inner surface with a middle layer of plastic foam in between. The layer of plastic foam is visible in cross section. The jacket features a round neckline with a full front opening secured by zipper closures, long sleeves with rib knit cuffs, unsecured pockets below the waist and a rib knit bottom. The applicable subheading for the style MN2729 will be 6113.00.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Of cotton: Men’s or boys’. The rate of duty will be 7.1 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 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 Natalie Hanson via email at [email protected].

Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division