The tariff classification of two men’s garments from Bangladesh

NY L89231 December 16, 2005 CLA-2-62:RR:NC:TA:357 L89231 CATEGORY: Classification TARIFF NO.: 6201.92.2031; 6205.20.2065 Mr. Patrick D. Gill Rode & Qualey 55 West 39th St. New York, NY 10018 RE: The tariff classification of two men’s garments from Bangladesh Dear Mr. Gill: In your letter dated November 30, 2005, on behalf of Capital Mercury Apparel, Limited, you requested a classification ruling. Samples were submitted and are being returned as you requested. The first item, style FSW-LS24-F06, has a shell made from a woven 100% cotton denim fabric. It has long sleeves with a buttoned, vented cuff, a seven-button front closure, patch pockets with button-through flaps in the chest, a pointed collar, a curved bottom and a full lining of heavily brushed knit fleece. The second item, style FSW-LS23-F06, has a shell made from a woven 100% cotton canvas fabric. It has long sleeves with a buttoned, vented cuff, a seven-button front closure, patch pockets with button-through flaps in the chest, a pointed collar and a curved bottom. It is lined with a woven, yarn dyed fabric. In your letter you suggested that both items should be classified as outerwear jackets in subheading 6201.92, HTS, and you cited two New York rulings to support your position. We agree that style FSW-LS24-F06 is an outerwear jacket. Although styled like a shirt, it has a heavily brushed lining that is of a type intended for protection against the elements and which is not usually associated with shirts. Style FSW-LS23F-06, however, has a lining that does not provide warmth beyond merely adding another layer of fabric. The ruling you cited in support of classification of this style as a jacket, NY file L84370, had a fleece lining more similar to that of style FSW-LS24-F06. The applicable subheading for style FSW-LS24-F06 will be 6201.92.2031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles of cotton, blue denim. The duty rate will be 9.4 percent ad valorem. The applicable subheading for style FSW-LS23F-06 will be 6205.20.2065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s. The duty rate will be 19.7 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 World Wide Web at http://www.usitc.gov/tata/hts/. These garments fall within textile category designations 334 and 340, respectively. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division