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 men’s woven shirt jacket from Vietnam
Dear Ms. Dodge:
This ruling replaces ruling N323031, dated December 15, 2021, which contains a clerical error in the garment description. The durable water repellent is of the type C0, not C6. This ruling is being issued to correct the error. A complete corrected ruling follows.
In your letter dated November 29, 2021, you requested a tariff classification ruling. Per your request, the sample will be returned.
Style 5703130 is a men’s hip-length shirt jacket constructed from a woven 100% polyester double weave fabric coated with a C0 Durable Water Repellent (DWR). The garment features a full front opening with a left-over-right, rubber coated, seven-snap closure; long, vented sleeves with single-snap cuffs; and a rounded hemmed bottom. The garment also contains an invisible zippered chest pocket and invisible zippered pockets below the waist.
In your letter, you state the garment is water resistant; however, you did not provide documentation to support your claim. We have not confirmed the results in our own laboratory, although the CBP officer handling the transaction may choose to do so at the time of importation.
If the jacket passes the water resistant test as specified in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2, then the applicable subheading for Style 5703130 will be 6201.93.6000, 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 man-made fibers: Other: Other: Other: Other: Water resistant. The rate of duty will be 7.1 percent ad valorem.
If the jacket does not pass the water resistant test, the applicable subheading for style 5703130 will be 6201.93.6511, 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 man-made fibers: Other: Other: Other: Other: Other: Men’s. The rate of duty will be 27.7 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