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 a men’s work shirt 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 RPS792 is a men’s shirt. The garment is composed from 88% cotton 12% nylon woven fabric. The garment features long sleeves with button closures 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 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). 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 RPS792 will be 6211.32.9060, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of cotton: Shirts excluded from heading 6205. 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