CLA-2-61:OT:RR:NC:N3:348
Mr. Gordan C. Anderson
C.H. Robinson Worldwide Inc.
14800 Charlson Road, Suite 400
Eden Praire, MN 55347-5048
RE: The tariff classification of a garment from China
Dear Mr. Anderson:
In your letter dated February 15, 2017, you requested a tariff classification ruling on behalf of your client, Duluth Trading Co. The sample will be returned to you under separate cover.
Style 94229 is a man’s base layer long underpants constructed from 77% polyester, 23% spandex knit fabric. This undergarment features an exposed elastic waist band, an open fly, flatlock stiching at the seams and sewn-in knee foam pads. This item is specifically designed to protect a person against knee injury and serve as personal protection equipment. The garments are protective apparel worn solely on the job and have no practical application as street or casual wear.
You suggest classification for this garment under subheading 6107.12.0010, Harmonized Tariff Schedule of the United States (HTSUS) which provides for men’s underpants constructed of man-made fibers. We disagree with your proposed classification.
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). The applicable EN to heading 6114, HTSUS, states, in pertinent part, as follows:
The EN to heading 6114 (Other garments, knitted or crotched) includes, inter alia: (1) Aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc. (Emphasis added).
The applicable subheading for Style 94229 will be 6114.30.3060, HTSUS, which provides for other garments, knitted or crocheted: of man-made fibers: other, other: men’s or boys’. The rate of duty will be 14.9% 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