CLA-2-62:OT:RR:NC:N3:356
Mr. James Cherenzia
Aries Global Logistics
800 Calcon Hook Road
Alexander Court Two
Sharon Hill, PA 19079
RE: The tariff classification of a men’s suit-type jacket from Vietnam
Dear Mr. Cherenzia:
In your letter dated August 2, 2022, you requested a tariff classification ruling on behalf of your client, Motives International. Our response was delayed due to laboratory analysis. As requested, the submitted sample will be returned.
Style 23900230 is a men’s suit-type jacket constructed of woven fabric with a stated fiber content of 42 percent cotton, 25 percent Tencel (rayon), 22 percent polyester, 8 percent linen (flax), and 3 percent spandex. The lined garment is constructed from six panels sewn together lengthwise and features a left-over-right, full front opening with two button closures, a notched collar with lapels and a button hole on the left lapel, long, hemmed sleeves, a welt pocket on the left chest, two pockets with flap closures below the waist; a welt pocket on the inner left front panel with a triangular flap closure and a one-button closure concealed within the flap, a back vent, and a hemmed bottom with curved edges on the front panels.
Testing at the U.S. Customs and Broder Protection Laboratory has revealed that Style 23900230 is constructed from 41 percent cotton, 24.9 percent rayon, 23.8 percent polyester, 7.5 percent flax, and 2.8 percent elastomeric fiber.
The applicable subheading for Style 23900230 will be 6203.32.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Suit-type jackets and blazers: Of cotton: 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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division