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 women’s shirt jacket from Vietnam
Dear Ms. Dodge:
In your letter dated March 30, 2020, you requested a tariff classification ruling. Per your request, the sample will be returned.
Style 3447400 is a women’s hip-length shirt jacket constructed from a woven 100% cotton twill fabric quilted in a diamond pattern to a non-woven polyester batting. The garment’s body is lined with 100% polyester knit Sherpa fleece, and the sleeves are lined with 100% nylon woven fabric.
The garment features a full front opening with a right-over-left, seven-snap closure; a pointed collar; long, vented sleeves with single-snap cuffs; and a rounded hemmed bottom. The garment contains patch pockets with snap closures on the chest and side-seam pockets below the waist. A drawcord is inserted into a channel in the waist for tightening to the body.
The classification for style 3447400 will be 6202.92.9061, 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: Other: 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