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 Sri Lanka
Dear Ms. Dodge:
In your letter dated December 13, 2021, you requested a tariff classification ruling. Per your request, the sample will be returned.
Style 5702274 is a men’s hip-length shirt jacket constructed from a woven 100% brushed cotton fabric. The body and sleeves are lined with 100% nylon woven fabric, which has been quilted to a non-woven, polyfill batting. The garment features a full front opening with a left-over-right seven-snap closure, a pointed collar, long sleeves with adjustable snap cuffs, back pleats, side vents, and a hemmed bottom. The garment also contains patch pockets with snap-flap closures on the chest and side seam pockets below the waist.
The applicable subheading for Style 5702274 will be 6201.92.4551, 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: Other: Men’s. The rate of duty will be 9.4% ad valorem.
Please note that modifications to the Harmonized Tariff Schedule of the United States (HTSUS) to align the HTSUS on the 2022 version of the Harmonized Commodity Description and Coding System pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 are forthcoming. These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of U.S. International Trade Commission Publication 5240, will be effective on January 27, 2022. To the extent that the modifications to the HTSUS impact the classification of the merchandise subject to this ruling, you may submit a new ruling request at that time.
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 at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division