CLA-2 CO:R:C:G 084132 CMR 838053
Mr. T. A. Schofield
A. N. Deringer, Inc.
R.D. #1-Box W-432
Alexandria Bay, New York 13607-9798
RE: Classification of a lab coat
Dear Mr. Schofield:
This ruling is in response to your letter of March 6, 1989, on
behalf of your client, Marsua Uniforms and Textiles Inc., requesting
classification of various cleanroom garments (a lab coat, booties,
and hood) from Canada. The cleanroom booties and hood were
classified in NYRL 838053 of April 5, 1989. The lab coat has been
sent to our office for classification.
FACTS:
The lab coat is made of 100 percent polyester woven fabric with
carbon fiber woven into it as an antistatic component. It has long
sleeves, a four-button front closure, one chest pocket, one pocket
below the waist, a straight hemmed bottom, and a notched V-neck
collar.
You have requested that we also rule on the classification of
shirts and pants of the same fabric as the lab coat, worn together
and used in the same operations. These garments are considered
unisex.
The fabric the lab coat is made from is imported from Japan.
The remaining components which contribute to the making of the lab
coat such as thread, snaps, and buttons, and the manufacturing costs,
profit, etc. are Canadian or partly U.S.
-2-
ISSUE:
Is the lab coat classifiable under the provision for overcoats,
carcoats, capes, etc., heading 6202, HTSUSA, or under the provision
for other garments, heading 6211, HTSUSA?
LAW AND ANALYSIS:
In the Explanatory Notes to the HTSUS, which are the official
explanation of the tariff at the international level, the notes for
heading 6211, which provides for other garments, state that "the
provisions of . . . the Explanatory Note to heading 6114 concerning
other garments apply, mutatis mutandis, to the articles of this
heading."
The Explanatory Note to heading 6114 states, in relevant part,
that among other things, the heading covers "aprons, boiler suits
(coveralls), smocks and other protective clothing of a kind worn by
mechanics, factory workers, surgeons, etc. (bold added)."
The lab coat at issue appears to be of the same type described
as being included in heading 6114. It is a type of protective
clothing worn by workers in the electronics industries.
HOLDING:
The lab coat is classified under the provision for women's other
garments of man-made fibers in subheading 6211.43.0090, textile
category 659, dutiable at 17 percent ad valorem.
As to the shirts and pants you mentioned, without samples we are
unable to rule on them.
Due to the changeable nature of the statistical annotation (the
ninth and tenth digits of the classification) and the restraint
(quota/visa) categories, you should contact your local Customs office
prior to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins