CLA-2-61:OT:RR:NC:N3:357
Ms. Bethany Dodge
L.L. Bean Inc.
15 Casco Street
Freeport, ME 04033
RE: The tariff classification of a women’s knitted jacket from Vietnam
Dear Ms. Dodge:
In your letter dated December 8, 2023, you requested a tariff classification ruling. The sample will be returned per your request.
Style 5776709 is a women’s hip-length jacket constructed from a 100% polyester Sherpa knit fabric that is lined with 100% polyester woven fabric. The garment features a full front opening with a right-over-left, five-snap closure; a shawl-type collar; long sleeves with ribbed knit cuffs; pockets below the waist; and a ribbed knit bottom.
The applicable subheading for style 5776709 is 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The rate of duty is 28.2 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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