CLA-2-62:OT:RR:NC:N3:348
Ms. Melanie Hall
Weldas Company, LLC
128 Seaboard Lane
Franklin, TN 37067
RE: The tariff classification of upper body garments from China and Cambodia
Dear Ms. Hall:
In your letter dated December 12, 2016, you requested a tariff classification ruling. The sample will be returned to you under separate cover.
The submitted sample, Item 33-6430, is an upper body garment used by welders for protection. The front and back panels are composed of 100% cotton woven fabric and the sleeves are constructed of leather. The garment features long sleeves with snaps at the wrists, a full front left over right opening with five snap closures, an interior pocket and a pointed collar. The same garment will be imported under Items 33-8060, 33-6744, 33-6430 and 33-3060. The essential character of the garment is imparted by the cotton woven fabric.
The upper body garment is made from flame resistant fabric. It is designed and constructed to protect a person from potential hazards and serve as personal protection equipment. The garment is designed to perform to very specific industrial demands and is accurately matched to the wearer’s potential hazardous threat. The garment is protective apparel worn solely on the job and has no practical application as street or casual wear.
The garment 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 all items will be 6211.32.9081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of cotton, Other, Other.” The duty rate will be 8.1%.
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 email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division