CLA-2-62:OT:RR:NC:N3:356
Ms. Jeannine Greener, LCB
Eddie Bauer LLC
10401 NE 8th Street, Suite 500
Bellevue, Washington 98004
RE: The tariff classification of men’s woven shirts from Vietnam
Dear Ms. Greener:
In your letter dated July 12, 2016, you requested a tariff classification ruling. As requested, your samples will be returned.
Style 067-0138 is a men’s shirt, in size medium, constructed from a shell of 100% cotton, woven fabric that weighs 244 grams per square meter. The body and sleeves are lined with 100% cotton, woven flannel fabric. Style 067-0138 features a self-fabric point collar; a full front opening secured by a left-over-right, seven snap closure; front and rear yokes with decorative stitching; two patch pockets with flaps and snap closures on the chest; long, vented sleeves with snap closures on the vent plackets and cuffs; two front slant pockets at the waist; and a curved, hemmed bottom with side seam vents.
Style 067-0561 is a men’s shirt, in size medium, constructed from a shell of 100% cotton, yarn dyed, plaid flannel fabric that weighs 125 grams per square meter. The body and sleeves are lined with 100% polyester, finely knit fleece fabric. Style 067-0561 features a self-fabric point collar; a full front opening with a left-over-right, six button closure; a rear yoke; long, vented sleeves with button closures on the vent plackets and two adjustable button closures on each cuff; two patch pockets with flaps and snap closures on the chest; two front slant pockets at the waist; and a curved, hemmed bottom.
In your correspondence, you suggest classification of Styles 067-0138 and 067-0561 as outerwear jackets under subheading 6201.92.2051, 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. We disagree with your proposed classification.
Each of the sample garments lacks the character of an outerwear jacket. The styling, cut, and features do not support a finding that these items are outerwear jackets that are designed for wear over all other clothing for protection against the elements.
The applicable subheading for Style 067-0138 will be 6205.20.2066, HTSUS, which provides for men’s or boys’ shirts, of cotton: other: other: other: other: men’s. The duty rate will be 19.7% ad valorem.
The applicable subheading for Style 067-0561 will be 6205.20.2047, 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 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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division