N348681
CLA-2-61:OT:RR:NC:N3:357
Seung Hyun Jung
Uniqlo USA LLC
165 Polito Avenue
Lyndhurst, NJ 07071
RE: The tariff classification of a men’s knitted jacket from Vietnam
Dear Mr. Jung:
In your letter dated May 6, 2025, you requested a tariff classification ruling. The sample will be returned.
Style 345H115C is a men’s jacket constructed from 100% cotton French terry knit fabric. The garment
features a full front opening with a zipper closure, a lined hood, long sleeves with ribbed knit cuffs, split
kangaroo pockets, and a ribbed knit waistband.
The applicable subheading for style 345H115C is 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 is 15.9 percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to
subheading 6101.20.00.10, HTSUS, listed above.
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