CLA-2 RR:CR:TE 961969 SS
Ms. Jill Burns, Administration Manager
MSAS
10205 N.W. 19th Street, Suite 101
Miami, FL 33172
RE: Classification of aprons; protective garments; heading 6211, HTSUSA; other made up textile articles, heading 6307, HTSUSA
Dear Ms. Burns:
This is in response to your request on behalf of your client, Penn State Textile Mfg., dated May 19, 1998, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of four styles of aprons manufactured in Honduras. A sample of each of the four styles was submitted with your request.
FACTS:
All of the submitted samples are aprons made of 65 percent polyester/35 percent cotton woven twill fabric and will be imported in various colors.
Style No. A100 is a rectangular-shaped half apron which measures approximately 23 inches in width by 11 inches in length. Matching capping along the top of the apron extends to form two ties which allow the apron to be tied around the waist. The apron is worn at the waist, ties in the back and hangs barely to the top of the thigh. It has one large pocket, 8 inches in height, which extends along the bottom of the apron and is divided into three sections.
Style No. A200 is a half length bib apron which measures approximately 10 inches in width at the bib, 27 inches in width at the waist and 23-1/2 inches in length. Matching capping along the bib portion of the apron extends to form ties at the waist and a neck strap. The neck strap can be adjusted by means of a plastic sliding buckle. The garment also ties in the back at the waist and hangs to the mid-thigh. The apron has rounded corners and one large pocket which extends along the bottom of the apron and is divided into three sections.
Style No. A300 is a bib apron which measures 10 inches at the neck, 28 inches at the waist and 31 inches in length. Matching capping along the bib portion of the apron extends to form ties at the waist and neck straps. The garment hangs to the top of the knee and ties in back at the waist. The apron has a V-neck the neck strap adjusts with snaps. The apron has one large patch pocket in the front just below the waist which is divided into two sections.
Style No. A400 is a long rectangular-shaped waist apron which measures approximately 29 inches in width by 32 inches in length. Matching capping along the top of the apron extends to form two ties which allow the apron to be tied around the waist. The apron is worn at the waist. It has one patch pocket located on the front-right side at approximately mid-thigh level.
ISSUE:
What is the proper classification of the four styles of aprons under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI.
Historically, Customs has classified protective aprons under heading 6211, HTSUSA. See Headquarters Ruling Letter (HQ) 959540, dated April 7, 1997; HQ 961184, dated August 7, 1998; HQ 961736, dated November 30, 1998; HQ 961737, dated December 8, 1998; and HQ 961826, dated February 12, 1999. Heading 6211, HTSUSA, covers other woven garments. The EN to heading 6211 state that the EN to heading 6114, HTSUSA, which concerns other knitted or crocheted garments, apply mutatis mutandis, to the articles of heading 6211, HTSUSA. The applicable EN to heading 6114, HTSUSA, states, in part, as follows:
The heading includes, inter alia:
(1) Aprons, boiler suits (coverall), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc.
In accordance with the EN to heading 6114, HTSUSA, Customs classifies garments worn for protective purposes, such as aprons, as wearing apparel in heading 6211, HTSUSA, so long as they provide sufficient coverage to protect the wearer from dirt, stains, water, injury, etc. Bib aprons have consistently been classified under heading 6211, HTSUSA, due to the fact that the aprons provide coverage from the neck or mid-chest to the knee area. See HQ 959540, HQ 961184, HQ 961736, HQ 961737 and HQ 961826 (cited above). Short half aprons which do not provide protection to a wearer have been classified in the residual provision for other made up textile articles, 6307.90.9989, HTSUSA. HQ 084422, dated July 21, 1989; New York Ruling Letter (NY) C851146, dated May 2, 1990 and NY C81803, dated November 24, 1997.
We find that styles A200, A300 and A400 provide ample coverage to the wearer for protective purposes. With respect to style A200, we find that the apron covers the wearer from the mid-chest level to the mid-thigh. With respect to style A300, we find that the apron covers the wearer from mid-chest level to the knee. With respect to style A400, we find that the apron covers the wearer from the waist to the calf. All three aprons will protect the wearer’s clothing from dirt, water, etc. while performing a variety of tasks. Accordingly we find that the three styles of aprons qualify as protective garments under heading 6211, HTSUSA.
In contrast, we find that style A100 does not provide the necessary protection to be classified in Chapter 62, HTSUSA. The article hangs from the waist and barely reaches the top of the thigh. In HQ 084422 (cited above) Customs stated that a similar apron which was 9-1/2 inches in length and featured large pockets merely functioned as a holder of tools. Similarly, style A100 offers more of a convenient method of carrying a variety of articles than protection to the wearer. Such aprons are often seen being used at restaurants and special events to hold money, tickets, note pads, etc.
Lastly, we address the issue of classification of the aprons as women’s or girls’ garments. Note 8 to Chapter 62, HTSUSA, pertains to the classification of garments by gender. It states, in pertinent part:
Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the heading covering women’s or girls’ garments.
Since the aprons have no features which distinguish them by gender, they are classifiable in the heading covering women’s or girls’ garments.
HOLDING:
Three styles of aprons, namely style A200, A300, and A400 are classifiable under subheading 6211.43.0091, HTSUSA, which provides for “Track suits, ski-suits and swimwear; other garments; Other garments, women’s or girls’; Of man-made fibers: Other.” The general column one duty rate is 16.5 percent ad valorem. The textile category is 659.
Apron style A100 is classifiable under subheading 6307.90.9989, HTSUSA, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty is 7 percent ad valorem.
The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent negotiations and changes, we suggest that your client check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the local Customs office.
Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, your client should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division