CLA-2-62:OT:RR:NC:N3:360
Ms. Susana Li
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a woman’s jacket from India
Dear Ms. Li:
In your letter dated August 21, 2018, you requested a tariff classification ruling. Your sample will be returned as requested.
Style CC470640001 is a woman’s upper body garment constructed from 100% linen woven fabric. The jacket features long sleeves with button cuffs, a pointed collar, a full front opening secured with five button closures, faux pockets with button flaps at the chest area, and a banded bottom. The jacket extends from the shoulders to the hip area.
Although you requested classification of style CC470640001 under subheading 6202.99.8061, Harmonized Tariff Schedule of the United States (HTSUS), the garment’s lightweight fabric does not support a finding that the garment is designed for wear over all other clothing for protection against the weather. Consequently, the applicable subheading for style CC470640001 will be 6211.49.8080, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of other textile materials: Other: Other: Jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 7.3 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 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 Kimberly Rackett via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division