CLA-2-62:OT:RR:NC:N3:348
Craig Comeaux
Comeaux Supply, LLC
44043 Stringer Bridge Rd
St. Amant, LA 70774
RE: The tariff classification of men’s work shirt from China.
Dear Mr. Comeaux:
In your letter dated October 9, 2018, you requested a tariff classification ruling. The sample will be returned under separate cover.
Style 19000 “Henley FR T-Shirt” is a men’s shirt constructed from 100% cotton woven fabric. The Henley-style shirt has a round neckline; a partial front opening with three button closures; long sleeves with ribbed knit cuffs; a right breast patch pocket; and a straight, hemmed bottom. The garment is made for industrial applications and protects workers from risks associated with flash fires, arc flash or other electrical or heat exposure. It is made from flame resistant fabric.
The garment is clearly 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, HTSUS, covers other woven garments. EN to heading 6211 state 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 EN to heading 6114 (Other garments, knitted or crotched) includes, inter alia:
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 19000 will be 6211.32.0060, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of cotton: Shirts excluded from heading 6205. The rate of duty will be 8.1 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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division