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 woven shirt-jackets from India
Dear Mr. Rave:
In your letter dated March 9, 2021, you requested a tariff classification ruling. Per your request, the sample will be returned.
Style P17965 is a women’s hip-length upper body garment constructed from 100% cotton woven fabric. The fully lined jacket features a full front opening secured by a right-over-left, six-button closure, a pointed collar, long sleeves with button cuffs, two chest pockets with button closures, side seam pockets below the waist, and a hemmed bottom.
Style P23368 is a men’s hip-length shirt-jacket constructed from 100% woven cotton fabric. The fully lined garment features a full front opening secured with a left-over-right, seven-button closure, a pointed collar, long sleeves with button cuffs, and a hemmed bottom. The garment also contains button-flap chest pockets, and welt pockets below the waist.
Style P23369 is a men’s hip-length shirt-jacket constructed from 100% cotton woven fabric. The fully lined garment features a full front opening secured with a left-over-right, five-snap closure, a pointed collar, long sleeves with a snap closure, and a hemmed bottom. The garment also contains snap-flap chest pockets and welt pockets below the waist.
The applicable subheading for style P17965 will be 6211.42.1075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other: Jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 8.1 percent ad valorem.
The applicable subheading for styles P23368 and P23369 will be 6201.92.4551, 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 percent 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