CLA-2-62:OT:RR:NC:N3:348
Mr. Phil McGreevy
John Tillman Company
1300 W. Artesia Blvd.
Compton, California 90220
RE: The tariff classification of upper body garments from Mexico
Dear Mr. McGreevy:
In your letter dated August 31, 2020, you requested a tariff classification ruling. The samples will be returned to you.
Item 9230 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 a pointed collar, a full front left over right opening with four snap closures and long sleeves with snaps at the wrists.
Item 9221 is a cape sleeve used by welders for protection. The front and back panels of the upper body garment are composed of 100% cotton woven fabric and the sleeves are constructed from leather. The garment extends to the breast and features a pointed collar, a left over right opening with a three snap front closure and long sleeves with snaps at the wrist.
You suggested classification for Item 9230 under subheading 4203.10.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel and clothing accessories, of leather or composition leather: articles of apparel: other, coats and jackets: other: woman’s, girls’ and infants and Item 9221 under subheading 4203.10.4095, HTSUS, which provides for articles of apparel and clothing accessories, of leather or composition leather: articles of apparel: other, other: woman’s, girls’ and infants. We disagree with your classifications. The woven cotton fabric imparts the essential character for these garments.
The upper body garments are composed from flame resistant cotton fabric. They are designed and constructed to protect a person from potential hazards and serve as personal protection equipment. The garments are designed to perform to very specific industrial demands and are accurately matched to the wearer’s potential hazardous threat. The garments are protective apparel worn solely on the job and have no practical application as street or casual wear.
The garments are protective garments. 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.
Chapter 62, note 8 states: "Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boy’s garments, and those designed for right over left closure at the front as women’s or girls’ garments.”
The applicable subheading for Items 9230 and 9221 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, 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 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