The tariff classification of a smock-style garment from China
Issued September 3, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6211.43.0091
Headings: 6211
Product description
Style 9S743 is a woven, backless, smock-style garment which is composed of 100% polyester. It contains long sleeves with elasticized cuffs, a stand-up collar which fastens at the back of the neck with a hook and loop closure and two large front patch pockets below the waist. The garment extends from the neck to the knees and extends down the back to cover the shoulder blades. It is designed to be worn by either a man or a woman.
CBP rationale
The applicable subheading for style 9S743 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers, other.
Full text
N118975 September 3, 2010 CLA-2-62:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Ms. Jennifer Caldwell Golden Too Inc. 1410 Broadway, 8th Floor New York, NY 10018 RE: The tariff classification of a smock-style garment from China Dear Ms. Caldwell: In your letter dated August 12, 2010, you requested a tariff classification ruling. Style 9S743 is a woven, backless, smock-style garment which is composed of 100% polyester. It contains long sleeves with elasticized cuffs, a stand-up collar which fastens at the back of the neck with a hook and loop closure and two large front patch pockets below the waist. The garment extends from the neck to the knees and extends down the back to cover the shoulder blades. It is designed to be worn by either a man or a woman. The applicable subheading for style 9S743 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers, other. The rate of duty will be 16%. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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