The tariff classification of men’s garments from India.

N260116 January 6, 2015 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.32.2040 Ms. Deana Ferron PVH 200 Madison Avenue New York, NY 10016 RE: The tariff classification of men’s garments from India. Dear Ms. Ferron: In your letter, dated December 10, 2014, you requested a tariff classification ruling. Your sample is being returned to you, as requested. Style 41LO402 is a men’s blazer. The garment is constructed from 100 % cotton, woven fabric. The blazer has four front and four rear panels sewn together lengthwise. Style 41LO402 features a notched collar with lapels; a left over right full front opening with two button closures; long, hemmed sleeves with two buttons on the sleeve placket; two patch pockets with flaps at the chest; two pockets with flaps below the waist; and a hemmed bottom with a back vent. Although you state that the sleeves, inner front and back panels are coated, the garment is not considered coated for tariff classification purposes The applicable subheading for Style 41LO402 will be 6203.32.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ suits, ensembles, suit-type jackets, blazers, . . . suit-type jackets and blazers: of cotton: other: other: men’s. The duty rate is 9.4 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 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 Rosemarie Hayward at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division