CLA-2-62:OT:RR:NC:N3:357
Mr. Mark Rave
Ariat International Inc.
3242 Whipple Road
Union City, CA 94587
RE: The tariff classification of a men’s shirt-jacket from India
Dear Mr. Rave:
In your letter dated October 1, 2019, you requested a tariff classification ruling. Per your request, the sample will be returned.
Style Ariat P21154, Nollie Snap, is a men’s reversible shirt-jacket constructed from 100% cotton woven flannel fabric on one side and 100% cotton woven twill fabric on the other side. A lightweight polyfill batting is quilted to the cotton twill side of the garment. The hip-length jacket features a full front opening with seven reversible snap closures; a pointed collar; pockets below the waist; snap-flap, chest pockets; long, vented, cuffed sleeves with reversible snap closures; and a hemmed bottom.
The applicable subheading for style Ariat P21154 will be 6201.92.4551, 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: Other: Men’s. The rate of duty will be 9.4% ad valorem.
We note that the shirt jacket is marked with the country of origin by means of a fabric label sewn inside one of the pockets. In HQ 734889, dated June 2, 1993, Customs and Border Protection (CBP) ruled that only marking the jacket with a sewn-in label inside the pocket does not satisfy the “conspicuous” requirement of 19 C.F.R. 134.41. To meet this requirement, you may affix an additional hangtag through the neck with a plastic anchor provided the label and hangtag are legibly, conspicuously and permanently marked in accordance with 19 U.S.C. 1304 and 19 C.F.R. Part 134.
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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division