CLA-2 RR:TC:TE 959540 ASM
Tariff No.: 6211.42.0081
Mr. Avijit Dasgupta
DG International
117 Newman Street
Metuchen, NJ 08840
RE: Tariff classification of bib apron from India
Dear Mr. Dasgupta:
This letter concerns the request for a binding ruling regarding the tariff classification of a bib apron under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The subject article is a bib apron made from 100% cotton fabric. From examination of the samples, it appears that they are of woven construction. The aprons may also be referred to as “100% cotton canvas aprons” or “100% denim aprons.” These aprons are 22 inches in width by 28 inches in length and taper at the top to 10 inches in width. The coverage provided by the apron begins at mid-chest level and continues to knee length. Capping extends at the top to form a loop that is placed around the neck and at the waist level where the apron is tied to the waist. There are three pockets at the bottom of the aprons that each measure approximately 7 inches in width by 5 ½ inches in height which appear to be designed for general purpose use.
ISSUE:
What is the proper tariff classification under the HTSUSA for a bib apron made from 100% cotton woven fabric?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI’s taken in order.
GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes. Heading 6211, HTSUSA, provides for track suits, ski-suits and swim wear; other garments. The ENs constitute the official interpretation of the tariff at the international level and the ENs to heading 6211 state that the ENs to heading 6114, concerning other garments, apply, mutatis mutandis, to the articles of this heading. Heading 6114, HTSUSA, provides for other garments, knitted or crocheted and state that the heading includes aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc.
The subject apron provides ample coverage to the wearer for protective purposes, i.e., keeping the wearer’s clothes from becoming dirty while in the performance of work shop activities, etc. The three pockets on this apron are quite spacious and not specifically designed for any particular tool. Thus, applying the ENs of heading 6114, mutatis mutandis, to heading 6211, the aprons at issue are properly classified under heading 6211, HTSUSA.
HOLDING:
The apron is classifiable under the provision for "Track suits, ski-suits and swimwear other garments: Other garments, women’s or girls’: Of cotton: Other," subheading 6211.42.0081, HTSUSA, and is dutiable at under the general column one rate at 8.4 percent ad valorem. The textile restraint category is 359.
The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent negotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.
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 importing the merchandise to determine the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Tariff Classification Appeals Division