CLA-2-61:OT:RR:NC:N3:348
Ms. Adrianne Pangborn
VF Imagewear, Inc.
545 Marriot Dr.
Suite 200
Nashville, TN 37214
RE: The tariff classification of men’s shirt from Mexico.
Dear Ms. Pangborn:
In your undated letter, received in our office on October 17, 2013, you requested a tariff classification ruling. The sample is being returned to you, as requested.
Style SEL2 is a men’s shirt constructed of 100% cotton woven fabric. The garment features: a rib knit Henley neckline, a partial front opening with three button closures, long sleeves with rib knit cuffs; a patch pocket on the left chest; and a straight, hemmed bottom.
The garment is made for industrial applications and protects workers from risks associated with flash fires, arc flash or other electrical or heat exposure. It is made from flame resistant fabric.
The garment is clearly protective garments. Although not specifically provided for under a tariff heading, guidance as to their classification is set out in the Explanatory Notes (EN). The applicable EN to heading 6114, Harmonized Tariff Schedule of the United States (HTSUS), states, in pertinent part, as follows:
The EN to heading 6114 (Other garments, knitted or crotched) includes, inter alia:
Aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc. (Emphasis added).
The applicable subheading for Style SEL2 will be 6114.20.0005, HTSUS, which provides for Other garments; knitted or crocheted: Of cotton; Tops, men’s or boys’. The rate of duty will be 10.8 percent 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division