CLA-2 RR:CR:TE 961826 SG
Mr. William M. Stringfield
249 E. Ocean Blvd., suite 1008
Long Beach, CA 90802
RE: Classification of a gardening apron; protective garment; heading 6211
Dear Mr. Stringfield:
This is in reply to your letter of April 15, 1998, requesting a ruling on the classification of a cotton gardening apron, item number EG 1002, and nylon knee pads, item number EG 1004 which will be imported into the United States by Fisher Worldwide Import Export. Your follow up correspondence of December 21, 1998, limited your April 15, 1998, request for a ruling to the apron only.
FACTS:
The merchandise at issue is a full bib gardening apron made of 100% woven cotton canvas fabric that has been treated for water repellency. It is approximately 22 inches long and 22 inches wide and tapers at the top bib portion to 10 inches wide. It has adjustable web neck straps at the neck and waist, a quick release plastic buckle, and extends up to a 46 inch waist size. The apron also has a three compartment divided pocket at the center of the chest. At the waist level there is pocket divided into five different size compartments. Affixed to the outside of this pocket is a heavy duty nylon mesh material pocket divided into five different size compartments, three of which are pleated for larger capacity, and two elastic loops, one at each end of the apron.
ISSUE:
What is the proper classification of the gardening 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 your client’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 gardening-type tasks. Accordingly, we find that the gardening 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:
* * *
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 gardening apron, item number EG 1002, is classifiable under subheading 6211.42.0081, HTSUSA, which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other.” It is dutiable at the general column one rate at 8.4 percent ad valorem. The textile 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 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