The tariff classification of a men’s woven garment from India.

N239172 March 29, 2013 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6211.32.0075 Ms. Belinda Lopez PVH Corp. 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s woven garment from India. Dear Ms. Lopez: In your letter dated February 26, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. Style HN5840 is a men’s upper body garment constructed from two different fabrics. The 100% cotton, knit portions of Style HN5840 consist of the hood and a full placket insert with a zippered closure. The zippered placket provides a dual closure for the garment. The remainder of the garment is of 100% cotton, woven fabric. The woven fabric is waxed which imparts a mere shine to the outer surface. Style HN5840 is constructed from six panels sewn together lengthwise and has a hood with a drawstring; a full front opening with a left over right, two button closure; a zippered placket insert; a notched collar with lapels; long, vented sleeves with single snaps at the cuffs; two faux bellows pockets on the chest with flaps and snap closures; zippered side entry pockets located on the chest pockets; two double pockets below the waist consisting of inset side-entry pockets and patch pockets with flaps and double snap closures; two inner chest pockets; a light weight lining of woven fabric; a center back vent; and a hemmed bottom with curved front panels. The garment lacks the character of an outerwear jacket and the presence of the knit placket insert with zippered closure precludes classification as a suit-type jacket. Consequently, the applicable subheading for Style HN5840 will be 6211.32.0075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for : Other garments: Men’s or boys’: Of cotton: Jackets and jacket-type garments excluded from heading 6201. The duty rate is 8.1% 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 http://www.usitc.gov/tata/hts/. 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 Mary Ryan (646)733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division