CLA-2-62:OT:RR:NC:TA:360

Mr. Crispin N. Flores
C&J Logistical Services, Inc.
9103 S. Austin Drive
Pharr, TX 78577

RE: The tariff classification of a lab coat and scrub tops from Mexico and China

Dear Mr. Flores:

In your letter dated January 10, 2011, you requested a tariff classification ruling on behalf of your client, Encompass Group LLC. Your samples will be returned as requested.

Style 15113-011-S is constructed of 65% polyester and 35% cotton woven fabric. The knee-length lab coat features a notched collar, long sleeves, a left breast pocket, side slits, two patch pockets, and a full front opening with a five button closure.

Style 14151-011-M is constructed of 65% polyester and 35% cotton woven fabric. The hip-length scrub top features a deep V-neckline, long sleeves with elasticized cuffs, two patch pockets at the waist, and a full front opening with a three snap closure.

Style 14140-046-S is constructed of 65% polyester and 35% cotton woven fabric. The hip-length scrub top features a round neckline, long sleeves with knit cuffs, two patch pockets at the waist, and a full front opening with a four snap closure.

Style 14285-046-M is constructed of 65% polyester and 35% cotton woven fabric. The hip-length scrub top features a V neckline, long sleeves with knit cuffs, two patch pockets at the waist, and a full front opening with a four snap closure.

The applicable subheading for style 15113-011-S will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other. The rate of duty will be 16 percent ad valorem. The applicable subheading for styles 14151-011-M, 14140-046-S, and 14285-046-M will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls: Of man-made fibers: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. 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 Kimberly Rackett at (646) 733-3051.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division