CLA-2-62:OT:RR:NC:N3:356
Ms. Dina R. Swanson
Harley-Davidson Motor Company
P.O. Box 653
3700 W. Juneau Ave.
Milwaukee, WI 53201
RE: The tariff classification of men’s woven shirts from China.
Dear Ms. Swanson:
In your letter dated October 9, 2015, you requested a tariff classification ruling. As requested, your samples will be returned.
Style 96074-16VM is a men’s shirt, in size large, constructed from a shell of 100%, cotton, yarn dyed, plaid flannel fabric. The body is fully lined with quilted 100% polyester, woven taffeta fabric with nonwoven fiberfill batting. The sleeves are lined with woven taffeta fabric with nonwoven fiberfill batting. The garment features a self-fabric snap-down point collar; a full front opening secured by a left-over-right, seven snap closure; long vented sleeves with self-fabric cuffs; two adjustable snap closures on each cuff; two side seam pockets with snap closures at the waist; two patch pockets with flaps and snap closures on the chest; the letters “HD” embroidered above the left chest pocket; a rear yoke; the letters “HARLEY DAVIDSON” embroidered on the rear yoke; a welt pocket on the inner front left panel; and a straight, hemmed bottom with side seam vents.
Style 96761-15VM is a men’s shirt, in size large, constructed from a shell of 100% cotton, woven canvas fabric. The body is fully lined with 100% polyester, finely knit fabric that is brushed on one surface only. The sleeves are lined with 100% polyester, woven taffeta fabric. The garment features a self-fabric snap-down point collar; a full front opening secured by a left-over-right, seven snap closure; long vented sleeves with self-fabric cuffs; two adjustable snap closures on each cuff; two side seam pockets with snap closures at the waist; two patch pockets with flaps and snap closures on the chest; the letters “HARLEY DAVIDSON MOTORCYCLE” embroidered above the left chest pocket; a rear yoke; a hanger loop located at the center bottom of the rear yoke; and a straight, hemmed bottom with side seam vents.
In your correspondence, you suggest classification as garments 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: Men’s. We disagree with your proposed classification.
Although Styles 96074-16VM and 96761-15VM possess both a lining and pockets at the waist, the garments lack sufficient features to be classified as jackets in 6201.92.2051. The garments are not designed for wear over all other clothing for protection against the elements.
Consequently, the applicable subheading for Style 96074-16VM will be 6205.20.2047, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of cotton: other: other: other: with two or more colors in the warp and/or the filling: napped. The rate of duty rate is 19.7% ad valorem.
The applicable subheading for Style 96761-15VM 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 Maryalice Nowak via e-mail at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division