CLA-2-62:OT:RR:NC:N3:348
Ms. Rebecca Cheung-Tran
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of men’s garments from China
Dear Ms. Cheung-Tran:
In your letter dated July 12, 2018, you requested a tariff classification ruling. The samples will be returned under separate cover.
Style: INC853130001 is a men’s upper body garment. The garment is constructed from 100% rayon woven fabric with a cellular polyurethane coating on the outer surface that completely obscures the underlying fabric. The unlined garment features a full front opening secured by six metal snap closures, a pointed collar, long hemmed sleeves with metal snap closures at the cuffs, a pocket on the left and right chest with a metal snap closure and a hemmed bottom.
Style: INC045366N6 is a pair of men’s trousers constructed of 100% rayon woven fabric with a cellular polyurethane coating on the outer surface that completely obscures the underlying fabric. The unlined trousers feature a fly front opening secured with a zipper closure and one button closure at the waist, two front pockets, a coin pocket, two rear patch pockets and hemmed leg openings
Style: INC395730001 is a pair of men’s trousers constructed of 100% polyester woven fabric with a cellular polyurethane coating on the outer surface that completely obscures the underlying fabric. The unlined trousers feature a fly front opening secured with a zipper closure and one button at the waist, two front pockets, a coin pocket, two rear patch pockets, two rear exterior zippered pockets and hemmed leg openings.
Style: INC443130001 is a pair of men’s trousers constructed from 76% cotton, 22% nylon, 2% spandex, woven fabric with a visible polyurethane coating on the outer surface. The unlined trousers feature a zipper fly with a button closure, two front pockets, a coin pocket, rear patch pockets, rear zippered pockets, and hemmed leg openings.
The applicable subheading for Style numbers INC853130001, INC045366N6 and INC395730001 will be 6210.40.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Other: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric". The rate of duty will be 3.8% ad valorem
The applicable subheading for Style number INC443130001 will be 6210.40.8033, HTSUS, which provides for which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Other: Trousers, breeches and shorts. The rate of duty will be 6.2% 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 https://hts.usitc.gov/current.
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 email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division