The tariff classification of a men’s woven shirt from Vietnam.

N278852 September 29, 2016 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6205.30.2070 Ms. Jeannine Greener, LCB Eddie Bauer LLC 10401 NE 8th Street, Suite 500 Bellevue, Washington 98004 RE: The tariff classification of a men’s woven shirt from Vietnam. Dear Ms. Greener: In your letter dated July 21, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. Style 13724390 is a men’s shirt, in size medium, constructed from a shell of 100% nylon, woven fabric. The body and sleeves are lined with woven polyester fabric with a lightweight, nonwoven fiberfill batting. Style 13724390 features a self-fabric point collar; a full front opening secured by a left-over-right, six snap closure; a pocket with a flap and snap closure on the left chest; long, vented sleeves with snap closures on the cuffs; two front side entry pockets with snap closures at the waist; and a curved, hemmed bottom. In your correspondence, you suggest classification of Style 13724390 as an outerwear jacket under subheading 6201.93.3000, 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 (including padded, sleeveless jackets), other than those of heading 6203: anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): of man-made fibers: other: other: other: water resistant. We disagree with your proposed classification. The sample garment lacks the character of an outerwear jacket. The styling, cut, and features do not support a finding that this item is an outerwear jacket that is designed for wear over all other clothing for protection against the elements. The applicable subheading for Style 13724390 will be 6205.30.2070, HTSUS, which provides for men’s or boys’ shirts: of man-made fibers: other: other: other: men’s. The duty rate will be 29.1¢/kg + 25.9% 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division