CLA-2-N3:OT:RR:NC:N3:356
Mr. W.J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Ave.
Hawthorne, CA 90250
RE: The tariff classification of chef’s coats from Vietnam.
Dear Mr. Gonzalez:
In your letter dated December 29, 2015, you requested a tariff classification ruling on behalf of your client, Strategic Distribution, Inc. The samples submitted are being returned.
Style DC43 is a men’s chef coat constructed from 65% polyester, 35% cotton, woven fabric. The garment has a mandarin collar; a full front opening with a double row of five knot buttons that can be buttoned either left over right or right over left; a button closure on the inside front panel; long sleeves with fold-over split cuffs; a patch pocket on the left chest; a double pen pocket on the upper left sleeve; and a straight, hemmed bottom. Although you state that the garment can be worn by both men and women, it is made to men’s size specifications and will be classified as men’s wear.
Style DC41B is a men’s chef coat constructed from 60% polyester, 40% cotton, woven fabric. The garment has a mandarin collar; a full front opening with a double row of six buttons that can be buttoned either left over right or right over left; a button closure on the inside front panel; long sleeves with fold-over split cuffs; a welt pocket on the left chest; a rear yoke; a double pen pocket on the upper left sleeve; and a straight, hemmed bottom. Although you state that the garment can be worn by both men and women, it is made to men’s size specifications and will be classified as men’s wear.
Style DC411 is a men’s chef coat constructed from 65% polyester, 35% cotton, woven fabric. The garment has a mandarin collar; a full front opening with a double row of five buttons that can be buttoned either left over right or right over left; long sleeves with fold-over split cuffs; a patch pocket on the left chest; a double pen pocket on the upper left sleeve; contrasting color piping that borders the neckline and front panels; mesh knit fabric at the upper portion of the back panel; and a straight, hemmed bottom. Although you state that the garment can be worn by both men and women, it is made to men’s size specifications and will be classified as men’s wear.
Style DC412, is a men’s chef coat constructed from 65% polyester, 35% cotton, woven fabric. The garment has a mandarin collar; a full front opening with a double row of five buttons that can be buttoned either left over right or right over left; a button closure on the inside front panel; short, hemmed sleeves; a patch pocket on the left front chest; a double pen pocket on the left sleeve; mesh knit fabric at the upper portion of the back panel; and a straight, hemmed bottom. Although you state that the garment can be worn by both men and women, it is made to men’s size specifications and will be classified as men’s wear.
Style DC413 is a woman’s chef coat constructed from 97% cotton, 3% spandex, woven fabric. The garment has double breasted buttons that close either left over right or right over left. The coat features a stand up collar, long sleeves, a left chest pocket, and a hemmed bottom. It may be worn alone or over another shirt.
You state that Styles DC44, DC45, and DC47 are similar to Style DC43; Style DC42B is similar to DC41B; and Style DC410 is similar to DC411. However, we are unable to classify these items without samples.
The applicable subheading for Styles DC43, DC41B, DC411, and DC412 will be 6205.30.2070, Harmonized Tariff Schedule of the United States (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.
The applicable subheading for Style DC413 will be 6206.30.3041, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 15.4 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 Maryalice Nowak at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division