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

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

RE: The tariff classification of a women’s shirt-jacket from Sri Lanka

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 3340213, is a women’s hip-length shirt-jacket constructed from 100% cotton corduroy fabric. The jacket is lined in the body with a 100% polyester knit Sherpa fleece and in the sleeves with a 100% cotton jersey knit fabric. The jacket features a pointed collar; a full front opening secured by a right-over-left, seven-snap closure; and long, vented sleeves with single-snap cuffs. The garment also contains chest pockets, side-seam pockets below the waist, back pleats, and a straight hemmed bottom.

The applicable subheading for style 3340213 will be 6202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of cotton: Other: Other: Other: Other: Corduroy: Women’s. The rate of duty will be 8.9% 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