The tariff classification of men’s pants from Mexico.

N245631 September 25, 2013 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6211.32.0081 Ms. Adrianne Pangborn VF Imagewear, Inc. 545 Marriot Dr. Suite 200 Nashville, TN 37214 RE: The tariff classification of men’s pants from Mexico. Dear Ms. Pangborn: In your undated letter, received in our office on August 25, 2013, you requested a tariff classification ruling. The sample is being returned to you, as requested. Style PLJ8BD is a pair of men’s pants constructed of 88% cotton 12% nylon woven fabric. The pants feature a flat waistband with seven belt loops, a fly front opening with a zippered closure, a metal button at the waistband, quarter pockets at each side, a small pocket inside the right front quarter pocket, two rear patch pockets, a self-fabric hammer loop attached to the left rear pocket, three utility pockets near the side seams below the rear patch pockets, and hemmed legs. 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, 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 PLJ8BD 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. 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