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NY C87458

May 18, 1998

CLA-2-62:RR:NC:3:353 C87458


TARIFF NO.: 6206.30.3040

Mr. Patrick D. Gill
Rode & Qualey
295 Madison Ave.
New York, N.Y. 10017

RE: The tariff classification of a chef's coat from Bangladesh.

Dear Mr. Gill:

In your letter dated May 5, 1998, on behalf of Capital-Mercury Shirt Corp., you requested a classification ruling.

The submitted sample is a chef's coat consisting of woven 100% cotton fabric. The garment has a mandarin collar, long sleeves, a full front opening with a five button closure that can button left over right or right over left and a patch pocket on each sleeve.

Chapter 62, Note 8 states that "Garments of Chapter 62 designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as a women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes."

"Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments."

The applicable subheading for the will be 6206.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women's or girls' blouses, shirts and shirt-blouses: Of cotton: Other: Other, Other: Women's. The duty rate will be 16% ad valorem."

The chef's coat falls within textile category designation 341. Based upon international textile trade agreements products of Bangladesh are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Kenneth Reidlinger at 212-466-5881.


Robert B. Swierupski

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