CLA-2-62:OT:RR:NC:N3:348
Ms. Stacey Nesseth
Red Wing Shoe Company
314 Main Street
Red Wing, MN 55066
RE: The tariff classification of a men’s upper body garment from China.
Dear Ms. Nesseth:
In your letter dated May 29, 2018 you requested a tariff classification ruling. The sample will be returned under separate cover.
Style # 69004 is a men’s upper body garment constructed of 60% modacrylic, 37% cotton and 3% antistatic knit fabric. The garment features a self fabric collar, a three-quarter length front zippered opening, long hemmed sleeves with rib-knit cuffs and a hemmed bottom.
The upper body garment is made from flame retardant fabric. It is designed and constructed to protect a person from potential hazards and serves 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). The applicable EN to heading 6114, Harmozied 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:
(1) 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 the men’s upper body garment will be 6114.30.1010, HTSUS, which provides for other garments, knitted or crocheted: of man-made fibers: tops. men’s or boys’. The rate of duty will be 28.2% 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 the 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