CLA-2-62:OT:RR:NC:N3:348
Brendan Bilbo
Rehab Plus Therapeutic Products, Inc.
dba RPS Manufacturing Solutions
726 Donald Preston Dr
Wolfforth TX 79382
RE: The tariff classification of men’s work trousers from Mexico.
Dear Mr. Bilbo:
In your letter dated April 3, 2019, you requested a tariff classification ruling. The sample will be returned under separate cover.
Style number RPS782 is a pair of men’s trousers. The garment is composed from 97% cotton 3% lycra woven fabric. The unlined trousers feature a fly front opening secured with a zipper closure and one button closure at the waist, two front pockets, a coin pocket, two rear patch pockets and hemmed leg openings. The trousers are 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 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 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 RPS782 will be 6211.32.9081, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of cotton: Other. The rate of duty will be 8.1 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 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