The tariff classification of men’s upper body garments from Indonesia and Vietnam

N300033 September 11, 2018 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.20.0010; 6110.30.3053 Ms. Heather Ewald Hanesbrands Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of men’s upper body garments from Indonesia and Vietnam Dear Ms. Ewald: In your letter dated August 8, 2018, you requested a tariff classification ruling. As requested, your samples will be returned. Style V9554 is a men’s hip-length jacket constructed from 80% cotton, 20% polyester knit fabric that is napped on the inside surface. The garment features a full front opening with a zipper closure; a lined hood with a drawstring for tightening; split kangaroo pockets below the waist; long, tapered sleeves with ribbed knit cuffs; and a ribbed knit bottom. Style K9076 is a men’s cardigan-style garment constructed from 100% polyester, finely knit fabric that is brushed on its inside surface. The fabric measures 36 stitches per two centimeters counted in the horizontal direction. Style K9076 features a self-fabric hood with a drawstring and a contrasting color mesh lining; a full front opening with a zippered closure; kangaroo pockets below the waist; long, tapered sleeves with self-fabric cuffs; and a self-fabric bottom band. The applicable subheading for style V9554 will be 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 will be 15.9 percent ad valorem. The applicable subheading for Style K9076 will be 6110.30.3053, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 32 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 maryalice.nowk@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division