The tariff classification of a men’s work shirt from Mexico.

N245034 September 6, 2013 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6211.32.0060 Ms. Adrianne Pangborn VF Imagewear, Inc. 545 Marriot Dr. Suite 200 Nashville, TN 37214 RE: The tariff classification of a men’s work shirt from Mexico. Dear Ms. Pangborn: In your letter dated August 12, 2013, you requested a tariff classification ruling. The sample is being returned to you, as requested. Style SLU6CY is a men’s work shirt constructed of 88% cotton 12% nylon woven fabric. The garment features: has a self-fabric spread collar; a left over right full front opening with seven button closures; long, hemmed sleeves with a button closure; a flap pocket on the left and right chest with a button closure; and a straight, hemmed bottom. The garment is made for industrial applications and protects workers from risks associated with flash fires, arc flash or other electrical or heat exposure. It is made from flame resistant fabric. The garment is 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, Harmonized Tariff Schedule of the United States (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 EN to heading 6114 (Other garments, knitted or crotched) includes, inter alia: Aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc. (Emphasis added). The applicable subheading for Style SLU6CY will be 6211.32.0060, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of cotton: Shirts excluded from heading 6205. The rate of duty will be 8.1 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 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