CLA-2-62:OT:RR:NC:N3:356
Ms. Bethany Dodge
L.L. Bean
15 Casco Street
Freeport, ME 04033
RE: The tariff classification of a men’s woven shirt from Vietnam
Dear Ms. Dodge:
In your letter dated September 24, 2020, you requested a tariff classification ruling. As requested, your sample is being returned.
Style 5305649 “Men’s Wicked Good Lined Flannel Full Zip Shirt Jack,” is a men’s shirt jacket constructed from 100% cotton, yarn dyed, herringbone flannel fabric. The body and sleeves are lined with 100% cotton waffle fabric. Style 5305649 has a self-fabric spread collar, a full front opening with a zippered closure, a patch pocket on the left chest, long, vented sleeves with two adjustable snap closures on each cuff, two side seam pockets below the waist, a rear yoke, two pleats beneath the yoke, a hanger loop at the center rear neckline, and a straight, hemmed bottom.
The applicable subheading for Style 5305649 will be 6205.20.2047, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’ shirts: Of cotton: Other: Other: Other: With two or more colors in the warp and/or the filling: Napped. The duty rate will be 19.7% 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 http://www.usitc.gov/tata/hts/.
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division