CLA-2-61:OT:RR:NC:N3:357
Ms. Ramona Huskey
LF Americas
Mighty Hurricane Holding Inc.
Division Oxford Collections
108 Chelle-Lin Drive
Gaffeny, SC 29341
RE: The tariff classification of a men’s garment from China.
Dear Ms. Huskey:
In your letter dated January 6, 2016, you requested a tariff classification ruling. As requested, your samples will be returned.
Style C6F 15204 is a men’s jacket constructed from both knit and woven fabrics. The garment features: rib-knit collar, a full front opening with a zippered closure; two zippered pockets below the waist; and a hemmed bottom.
The two front panels are constructed from 100% polyester woven fabric and are lined with a cotton knit fabric. The back panel and sleeves are cut and sewn from 100% cotton knit fabric. The knit fabric of the garment imparts its essential character.
The applicable subheading for Style C6F 15204 will be 6101.20.0010, 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, knitted or crocheted, other than those of heading 6103: Of cotton: Men’s. The rate of duty will be 15.9 percent ad valorem
Regarding Style C6F 15205, we are returning your request for a ruling, and any related samples, exhibits, etc. The classification of the merchandise which is the subject of your request involves a consideration of whether the merchandise may be classifiable in a woven anorak or similar article subheading.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade (CIT). See Item House, Inc. v. United States, CIT No. 14-00095.
If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. The above referenced file is hereby administratively closed.
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 Rosemarie Hayward at [email protected]
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division