CLA-2-62:OT:RR:NC:N3:357

Ms. Bethany Dodge
L.L. Bean, Inc.
15 Casco Street
Freeport, ME 04033

RE: The tariff classification of a woven shirt jacket from India.

Dear Ms. Dodge:

In your letter dated February 10, 2020, you requested a tariff classification ruling. Per your request, the sample will be returned.

Style 3323868-Denim, is a men’s hip-length shirt jacket constructed from a woven 100% cotton denim fabric. The garment’s body is lined with 100% polyester knit Sherpa fleece, and the sleeves are lined with 91% polyester 9% polypropylene woven fabric insulated with a non-woven polyester fill.

The garment features a full front opening with a left-over-right, seven-snap closure; a pointed collar; back pleats; long, vented sleeves with single snap cuffs; and a rounded hemmed bottom. The garment also contains patch pockets with snap closures on the chest and side-seam pockets below the waist.

The classification for style 3323868-Denim will be 6201.92.4531, 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: Blue denim: Men’s. The rate of duty will be 9.4% 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 Deanna Boldt via email at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division