The tariff classification of men’s jacket and trousers from China

N244401 August 20, 2013 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6211.33.0058; 6211.33.0061 Mr. Eric Moeller Unique Logistics International (ATL) LLC 510 Plaza Drive, Suite 2290 Atlanta, GA 30349 RE: The tariff classification of men’s jacket and trousers from China Dear Mr. Moeller: In your letter dated July 22, 2013, you requested a tariff classification ruling. Your samples will be returned. Item 1 is a men’s jacket composed of 99% polyester and 1% nylon woven fabric which is bonded to a cotton woven fabric.  The jacket has a full front opening that is secured by a zipper closure that extends to the top of the collar and an overlapping flap secured by hook and loop closures that covers the front zipper area.  The jacket features a detachable hood with a drawstring tightening, long sleeves with elastic and hook and loop adjustable tabs at the cuffs, a pocket with a flap secured by a hook and loop closure at the left chest, two pockets with hook and loop closures at the waist, and a hemmed bottom.  Item 2 is a pair of men’s trousers composed of 99% polyester and 1% nylon woven fabric which is bonded to a cotton woven fabric.  The trousers feature an elasticized waistband with a tunnel enclosed drawstring closure with draw cord tightening that encircles the entire waist, a fly front opening secured by a zipper closure and a button closure in addition to two snaps at the waist, two front pockets with hook and loop closures, long hemmed legs with zippers at the ankles. In your letter, you state that the garments are constructed from flame retardant fabric and designed for industrial applications to protect workers. Items 1 and 2 are clearly 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 The applicable subheading for item 1 a men’s jacket will be 6211.33.0058, 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 man-made fibers: Jackets and jacket-type garments excluded from heading 6201. The rate of duty will be 16 percent ad valorem. The applicable subheading for item 2 a pair of men’s trousers will be 6211.33.0061, 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 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division