CLA-2 RR:CR:TE 962198 SG
RE: Classification of a work apron; protective garment; heading 6211
Ms. Shirley J. Fessel
Import-Export Administrator
Source International
7 Theater Square
Louisville, KY 40202
Dear Ms. Fessel:
This is in reply to your letter of August 19, 1998, requesting a ruling on the classification of a 60% polyester/40% cotton work apron which will be imported into the United States from China by Cosco, Columbus, Indiana.
FACTS:
The merchandise at issue, manufactured in China, is a full bib apron made of 60 percent polyester and 40 percent cotton woven fabric. It is approximately 31 inches long and 17 inches wide and tapers at the top bib portion to 12 inches wide. The logo “COSCO A Dorel Company” is at its center. The entire garment is edged with a polyester trim. It has a full neck webbed loop made of nylon which can be slipped over the head. It has two adjustable nylon web straps at the waist, a quick release plastic buckle, and extends up to a 46 inch waist size. The apron has a breast pocket with polyester trim at the center of the chest. This top pocket is partitioned to form an additional small narrow pen or pencil pocket. The apron also contains a two compartment divided pocket at the mid-section which is pleated and is covered by a polyester mesh with polyester trim. Affixed to the outside right edge of this pocket is a three inch long polyester loop to hold a hammer. The apron has two metal snaps at the waist so that the apron can be worn full length or snapped to make it waist length.
We are advised that the article will be sold and packaged as a work apron to hold and organize tools.
ISSUE:
What is the proper classification of the apron under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?
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LAW AND ANALYSIS:
The classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI’s), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may be applied, taken in order.
The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the tariff at the international level. The EN to heading 6211 state that the EN to heading 6114, concerning other garments, apply mutatis mutandis, to the articles of heading 6211, HTSUSA. The applicable EN to heading 6114, HTSUSA, states, in part, the following:
The heading includes, inter alia:
(1) Aprons, boiler suits (coverall), smocks and other protective clothing of a kind worn
by mechanics, factory workers, surgeons, etc.
In accordance with the EN to heading 6114, Customs classifies garments worn for protective purposes, such as aprons, as wearing apparel in heading 6211, so long as they provide sufficient coverage to protect the wearer from dirt, stains, water, injury, etc. For example, in Headquarters Ruling Letter 959672, dated September 20, 1996, Customs classified an apron substantially similar to Cosco’s in design and size under heading 6211. The apron in that case was a bib apron made of 100 percent denim cotton fabric. It measured approximately 36 inches in length and 26 inches in width at the waist, tapered from the waist to the chest and was tied at the neck by fabric straps which could be affixed to metal grommets on each side at the top of the bib. The apron also featured one pocket at the chest and another at the waist. This garment provided coverage from the chest to below the knees. Additionally, in HQ 959540, dated April 7, 1997, Customs held that a knee-length apron with three pockets was classifiable as wearing apparel under heading 6211.
In this case, the apron covers the wearer from the neck to just above the knees and protects the wearer’s clothing from dirt, water, etc., while performing handyman-type tasks. Accordingly, we find that the work apron qualifies as a protective garment under heading 6211.
Finally, Note 8 to Chapter 62, HTSUSA, pertains to the classification of garments by gender. It states, in pertinent part:
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Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.
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Since the apron has no features which distinguish it by gender, it is classifiable in the heading covering women’s or girls’ garments.
HOLDING:
The work apron is classifiable under subheading 6211.43.0091, HTSUSA, which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other.” It is dutiable at the general column one rate at 16.5 percent ad valorem. The textile category is 659.
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 renegotiations 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 internal issuance of the U.S. Customs Service, which is available for inspection 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 applicability of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division