The tariff classification of lab coats from Mexico and China

N143456 February 17, 2011 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.32.0081, 6211.42.0081, 6211.43.0091 Mr. Crispin N. Flores C&J Logistical Services, Inc. 9103 S. Austin Drive Pharr, TX 78577 RE: The tariff classification of lab coats from Mexico and China Dear Mr. Flores: In your letter dated January 10, 2011, you requested a tariff classification ruling on behalf of your client, Encompass Group LLC. Your samples will be returned as requested. Style 46952-117 is constructed of 60% cotton and 40% polyester woven fabric. The knee-length lab coat features a round neckline, long sleeves, two patch pockets, and a full front opening with a left over right seven snap closure. Style 6413-011-6 is constructed of 100% cotton woven fabric. The knee-length lab coat features a notched collar, long sleeves, a left breast pocket, two patch pockets below the waist, a belted back, two side slits, and a full front opening with a right over left four button closure. Style 651-011-8 is constructed of 100% cotton woven fabric. The knee-length lab coat features a notched collar, long sleeves, a left breast pocket, two patch pockets below the waist, a faux belted back, two side slits, and a full front opening with a right over left four button closure. Style 789-011-10 is constructed of 65% polyester and 35% cotton woven fabric. The lab coat reaches to the upper thigh area and features a notched collar, long sleeves, two patch pockets at the waist, and a full front opening with a right over left four button closure. Style 6600-011-M is constructed of 65% polyester and 35% cotton woven fabric. The knee-length lab coat features a shirt collar, long sleeves with hook and loop closures at the cuffs, two patch pockets below the waist, and a full front opening with a zipper closure. The applicable subheading for style 46952-117 will be 6211.32.0081, Harmonized Tariff Schedule of the United States (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. The applicable subheading for styles 6413-011-6 and 651-011-8 will be 6211.42.0081, 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 cotton: Other. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for styles 789-011-10 and 6600-011-M 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 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 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 Kimberly Rackett at (646) 733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division