CLA-2-62:OT:RR:NC:N3:348
Mr. Bruce Schiller
Schiller Trade Systems Inc.
5290 Big Island Drive
Suite 1417
Jacksonville, FL 32246
RE: The tariff classification of men’s shirt from Dominican Republic
Dear Mr. Schiller:
In your letter dated July 25, 2016, on behalf of your client, Reed Manufacturing Company, you requested a tariff classification ruling. Your sample will be returned under separate cover.
The sample submitted, Style SHR-DWWS02, is men’s shirt. The garment is composed of 20% oxidized polyacrylonitrile, 10% P-Aramid, 35% rayon, 35% modacrylic woven fabric. The garment features long sleeves with button closure at the cuffs, left over right closure secured with buttons and two front pockets with flaps and button closures. The shirt is designed and constructed to protect persons from electric hazrds and serve as personal protection equipment. The garment is designed to perform to very specific industrial demands and are accurately matched to the wearer’s potential hazardous threat. The garment is protective apparel worn solely on the job and have no practical application as street or casual wear.
The men’s shirt is clearly a protective garment. Although not specifically provided for under a tariff heading, guidance as to their classification is set out in the Explanatory Notes (EN). Heading 6211, HTSUS, covers other woven garments. EN to heading 6211 state that the EN to heading 6114, HTSUS, which concerns other knitted or crocheted garments, apply mutatis mutandis, to the articles of heading 6211, HTSUS. The applicable EN to heading 6114, HTSUS, states, in pertinent part, as follows:
The heading includes, inter alia:
Aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc. (Emphasis added).
In accordance with the EN to heading 6114, HTSUS, Customs and Border Protection classifies garments worn for protective purposes as wearing apparel in heading 6211, HTSUS.
The applicable subheading for Style SHR-DWWS02 will be 6211.33.9061, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of man-made fibers: Other: Other. The rate of duty will be 16% 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 https://hts.usitc.gov/current.
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 via e-mail at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division