CLA-2-42:OT:RR:NC:N3:348

Ms. Melanie Hall
Weldas Company, LLC
128 Seaboard Lane
Franklin, TN 37067

RE: The tariff classification of upper body garments from China and Cambodia

Dear Ms. Hall:

In your letter dated December 12, 2016, you requested a tariff classification ruling. The sample will be returned to you under separate cover.

The submitted sample is an upper body garment composed of split cowhide leather and threads composed of aramid.. The garment features a full front opening, long sleeves with snaps at the wrist, a roll-up pointed collar, an interior pocket and a full front opening secured by a left over right five snap button closure. The garment has been designed to protect welders from sparks and splatter. The garment will be imported under style numbers: Item 44-2130 and Item 44-7300. 

The applicable subheading for all styles will be 4203.10.4085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles of apparel and clothing accessories, of leather or composition leather: Articles of apparel: Other, Other: Men’s and boys’." The rate of duty will be 6 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 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 Rosemarie Hayward via email at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division