CLA-2-62:OT:RR:NC:N3:348
Ms. Stacey Nesseth
Red Wing Shoe Company
314 Main Street
Red Wing, MN 55066
RE: The tariff classification of a men’s coverall from Mexico.
Dear Nesseth:
In your letter dated May 31, 2018, you requested a tariff classification ruling. The sample will be returned under separate cover.
Style# 61121, identified as “Red Wing Desert/Tropical FR Coverall”, is a men’s one-piece step-in garment. The garment is constructed from 48% tencel, 39% modacrylic, 12% aramid 1% carbon woven fabric. The garment extends from the neck to the ankles and features a self-fabric collar with a snap closure; a left-over-right front with two snap closures and an inner two-way designed zippered closure; long sleeves with snap closures at the sleeve openings; two self-fabric covered zippered pockets on the front panel, a small utility pocket on the left sleeve, which is secured by a hook and loop closure; two front side pockets below the waist; a partially elasticized waist; a tool pocket on the rear right leg below the patch pocket; a hanger loop at the rear neck; two rear patch pockets below the waist; a self-fabric covered opening on the right rear pocket; hemmed legs openings with snap closures at the ankles. Slash openings with snap closures are located behind each side pocket to allow the wearer to reach garments worn underneath.
The coverall is made from flame retardant fabric. It is designed and constructed to protect a person from potential hazards and serves as personal protection equipment. The garment is designed to perform to very specific industrial demands and is accurately matched to the wearer’s potential hazardous threat. The garment is protective apparel worn solely on the job and has no practical application as street or casual wear.
The garment is clearly a protective garment. Although not specifically provided for under a tariff heading, guidance as to their classification is set out in the Explanatory Notes (EN). Heading 6211, Harmonized Tariff Schedule of the United States (HTSUS), covers other woven garments. EN to heading 6211 states that the EN to heading 6114, HTSUS, which concerns other knitted or crocheted garments, apply mutatis mutandis, to the articles of heading 6211, HTSUS. The applicable EN to heading 6114, HTSUS, states, in pertinent part, as follows:
The heading includes, inter alia:
Aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc. (Emphasis added).
In accordance with the EN to heading 6114, HTSUS, Customs and Border Protection classifies garments worn for protective purposes as wearing apparel in heading 6211, HTSUS.
The applicable subheading for the men’s coverall will be 6211.33.9010, HTSUS, which provides for men’s or boys’:of man-made fibers( con.): coveralls, jumpsuits and similar apparel: other: men’s. The duty rate will be 16% 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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division