CLA-2-62:OT:RR:NC:N3:356
Ms. Tracy Richardson
Clearfreight, Inc.
1960 Grand Avenue, Suite #700
El Segundo, CA 90245
RE: The tariff classification of men’s chef coats from China
Dear Ms. Richardson:
In your letter dated September 9, 2016, you requested a tariff classification ruling on behalf of your client, New Chef Fashion, Inc. As requested, your samples will be returned.
Style 1004TCCWHT-1 is a men’s chef coat constructed from 60% cotton, 40% polyester, woven fabric. The garment features a stand-up collar; a full front opening with a double row of five fabric-covered buttons that can be buttoned either left over right or right over left; a button closure on the left inside front panel; long sleeves with fold-over split cuffs; four underarm vent holes on each sleeve; a welt pocket on the left chest; a divided patch pocket on the upper left sleeve with a section to hold a pen or pencil; an inside pocket on the left front panel below the waist; and a straight, hemmed bottom. Although you identify Style 1004TCCWHT-1 as “unisex,” it is cut and sized to men’s specifications.
Style 1004TCCWHT-2 is a men’s chef coat constructed from 60% cotton, 40% polyester woven fabric. The garment features a stand-up collar; a full front opening with a double row of five fabric-covered buttons that can be buttoned either left over right or right over left; a button closure on the left inside front panel; long sleeves with fold-over split cuffs; four underarm vent holes on each sleeve; a welt pocket on the left chest; a divided patch pocket on the upper left sleeve with a section to hold a pen or pencil; a divided inside pocket on the left front panel below the waist with a section to hold a pen, pencil, or thermometer; and a straight, hemmed bottom. Although you identify Style 1004TCCWHT-2 as “unisex,” it is cut and sized to men’s specifications.
Style 1001KW-1 is a men’s chef coat constructed from 65% polyester, 35% cotton, woven fabric. The garment features a mandarin collar; a full front opening with a double row of four knot buttons that can be buttoned either left over right or right over left; a button closure on the left inside front panel; long sleeves with fold-over split cuffs; a divided patch pocket on the upper left sleeve with a section to hold a pen or pencil; two inside pockets on the left and right front panels below the waist; and a straight, hemmed bottom. Although you identify Style 1001KW-1 as “unisex,” it is cut and sized to men’s specifications.
Style 1001KW-2 is a men’s chef coat constructed from 65% polyester, 35% cotton, woven fabric. The garment features a mandarin collar; a full front opening with a double row of four knot buttons that can be buttoned either left over right or right over left; a button closure on the left inside front panel; long sleeves with fold-over split cuffs; a divided patch pocket on the upper left sleeve with a section to hold a pen or pencil; a divided inside pocket on the left front panel below the waist with a section to hold a pen, pencil, or thermometer; and a straight, hemmed bottom. Although you identify Style 1001KW-2 as “unisex,” it is cut and sized to men’s specifications.
Style 1001KW-3 is a men’s cheft coat constructed from 65% polyester, 35% cotton, woven fabric. The garment features a mandarin collar; a full front opening with a double row of four knot buttons that can be buttoned either left over right or right over left; a button closure on the left inside front panel; long sleeves with fold-over split cuffs; a divided patch pocket on the upper left sleeve with a section to hold a pen or pencil; an inside pocket on the left front panel below the waist; and a straight, hemmed bottom. Although you identify Style 1001KW-3 as “unisex,” it is cut and sized to men’s specifications.
In your correspondence, you propose classification of these garments under 6211.43.1060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ man-made fiber blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206. We disagree with your suggestion. First, as noted above, each of these garments is made to men’s size specifications; accordingly, they are properly classified as men’s wear. Second, subheading 6211.33.9040 (the HTSUS provision for men’s garments that corresponds to the women’s provision you suggest above) is inapplicable because none of the garments incorporate features that exclude them from classification under heading 6205. Finally, since two of the garments are in chief weight of cotton, classification of these garments under a man-made fiber provision would be incorrect.
The applicable subheading for Styles 1004TCCWHT-1 and 1004TCCWHT-2 will be 6205.20.2066, HTSUS, which provides for men’s or boys’ shirts: of cotton: other: other: other: other: men’s. The duty rate will be 19.7% ad valorem.
The applicable subheading for Styles 1001KW-1, 1001KW-2, and 1001KW-3 will be 6205.30.2070, HTSUS, which provides for men’s or boys’ shirts: of man-made fibers: other: other: other: other: men’s. The duty rate will be 29.1¢/kg + 25.9 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 https://hts.usitc.gov/current.
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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division