CLA-2-62:RR:NC:3:353 E80652

Ms. Kim Duvall
Red Kap Industries
545 Marriot Drive
P.O. Box 140995
Nashville, TN 37214-0995

RE: The tariff classification of butcher coats and a lapel coat from Mexico and Honduras.

Dear Ms. Duvall:

In your letter dated April 1, 1999 you requested a tariff classification ruling. The samples submitted with the ruling request will be returned to you.

Lot Number KT18 Butcher Coat is a men’s garment made of woven 65% polyester/35% cotton fabric. It is knee length and features a collar, a neck with snap closure, long sleeves, one inner chest pocket and two outer waist level front pockets, a six snap left over right front closure and slits at the side seams for access to clothing worn underneath.

Lot Number KT58 Butcher Coat is a men’s garment made of woven 65% polyester/35% cotton fabric. It is knee length and features a collar, an open neck, long sleeves, one chest and two waist level front pockets, a five snap left over right front closure and slits at the side seams for access to clothing worn underneath.

Lot Number KP10 Lapel Coat is a men’s garment made of woven 65% polyester/35% cotton fabric. It is hip length and features an open collar, long sleeves, one chest and two waist level front pockets and a three button left over right front closure.

The applicable subheading for the Lot Numbers KT18 and KT58 butcher coats and KP10 lapel coat will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of man-made fibers...Other.” The general rate of duty will be 16.5% ad valorem.

There are no quota or visa requirements on this merchandise from Mexico or Honduras. 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 Kenneth Reidlinger at 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division