CLA-2-62:OT:RR:NC:N3:348
Sean K. Scarbrough
Taggart International, Ltd.
455 South Sam Barr Drive, Ste. 205
Kearney, MO 64060
RE: The tariff classification of a beekeeper suit from Pakistan
Dear Mr. Scarbrough:
In your letter dated November 9, 2021, you requested on behalf of your client, Jordy’s Honey/Beekeepers.com LLC a tariff classification ruling. The sample will be returned as requested.
The submitted sample, Style VC-1101, is a unisex beekeeping suit with detachable hood. The body of the coverall is composed of three layers of fabric. The outer layers are constructed from 100% polyester mesh knit fabric. The middle layer is constructed from 65% polyester, 35% cotton woven fabric coated on both sides with a PVC foam. The beekeeper hood consists of a veil constructed from black woven mesh fabric in the front and white polyester/cotton fabric at the back. The beekeeper hood is attached to the coverall by a heavy-duty zipper and features a wide brim to keep the veil away from the face and spring steel band rings to keep the veil away from the head when the hood is not in use. The coverall features a full front zipper closure with a fabric throat cover, two chest patch pockets, two front patch pockets below the waist, two rear patch pockets below the waist, elasticized wrist cuffs and elasticized leg cuffs. The fabric for the pockets and throat cover is composed of 65% polyester 35% cotton woven fabric.
Style VC-1101 is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3(b), which provides that goods made up of different components are classified as if they consisted of the material or component which gives them their essential character, however, neither the polyester/cotton knit fabric nor the polyester/cotton woven fabric coated on both sides with PVC foam, imparts the essential character to this composite good. As a result, Style VC-1101 shall be classified in accordance with GRI 3(c). When goods cannot be classified by reference 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for Style VC-1101 will be 6211.43.1010, HTSUS, which provides for "Other garments, women’s or girls’: Of man-made fibers, Coveralls, jumpsuits and similar apparel: Other: Women’s.” The duty rate will be 16% 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.
It should also be noted there is no country of origin marking on the samples you have submitted. You state in a follow up email the country of origin is Pakistan. You should be aware that all goods imported to the United States are subject to country of origin marking unless specifically exempted.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
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