CLA-2-62 OT:RR:NC:N3:356
Ms. Liliana Gomez
Haggar Clothing Company
1507 Lyndon B. Johnson Freeway
Suite 100
Farmers Branch, TX 75234
RE: The tariff classification of a men’s suit-type jacket with a detachable placket and a detachable hood from Vietnam
Dear Ms. Gomez:
In your letter dated April 23, 2019, you requested a tariff classification ruling. As requested, your sample will be returned.
Style HJ80046 consists of three pieces that will be sold together as a unit at retail: a men’s suit-type jacket, a detachable placket, and a detachable hood.
The suit-type jacket of Style HJ80046 is constructed from 100% polyester woven fabric with a lightweight, 100% polyester woven lining. The garment is constructed from six panels sewn together lengthwise and features a full front opening with two left-over-right button closures, a notched collar with lapels, a button hole on the left lapel, two darts on the front panels, long, hemmed sleeves with four buttons on each vented cuff, a welt pocket on the left chest, two patch pockets below the waist, a vertical pocket with a zippered closure on the inner left front panel, two rear vents, and a hemmed bottom with curved front panels. There are half-zippers sewn to the inner front panels, and three elastic loops at the inner neckline, that are used to join the jacket and the placket. Five additional loops at the inner lapels and neckline are used to attach the hood to the jacket.
The detachable placket of Style HJ80046 is constructed from 100% polyester woven fabric with nonwoven fiberfill batting. It features a full front opening with a zippered closure that extends through the top of a stand-up collar. There are half-zippers along each side, and three buttons beneath the rear collar, that are used to attach the placket to the jacket.
The detachable hood of Style HJ80046 is constructed from 100% polyester knit fabric with a lightweight, 100% polyester woven lining. It features a drawstring closure, and five buttons along the edge that are used to attach it to the jacket.
You suggest classification of Style HJ80046 under 6211.33.9058, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven jackets and jacket-type garments excluded from heading 6201. We disagree with your proposed classification. Pursuant to General Rule of Interpretation 3(b), the suit-type jacket, placket, and hood constitute a composite good as that term is defined and applied in the HTSUS. Therefore, they are classifiable as if they consisted of the component that gives them their essential character. In this case, the essential character is imparted by the suit-type jacket.
Consequently, the applicable subheading for Style HJ80046 will be 6203.33.2010, HTSUS, which provides for: Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Suit-type jackets and blazers: Of synthetic fibers: Other: Men’s. The duty rate will be 27.3% 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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division