United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K88413 - NY K88461 > NY K88446

Previous Ruling Next Ruling
NY K88446

August 16, 2004
CLA-2-62:RR:NC:3:353 K88446


TARIFF NO.: 6206.40.3030, 6211.43.0091

Ms. Nichole Allen
VF Imagewear, Inc.
545 Marriott Dr., Suite 200
Nashville, TN 37214

RE: The tariff classification of chef’s coat and wrap from Mexico and/ or Honduras.

Dear Ms. Allen:

In your undated letter you requested a classification ruling.

Style 0400 is a unisex chef’s coat made of woven 80% polyester/20% cotton fabric. The unisex garment is a double breasted, hip-length with long sleeves, a chest pocket and a mandarin collar. The chef’s coat has a front button closure that closes left over right or right over left.

Style WP10 is a unisex chef’s wrap coat made of woven 80% polyester/20% cotton fabric. The wrap coat is thigh length with two patch pockets below the waist and an opening at each side for the tie to be treaded. The garment can be wrapped and tied left over right or right over left.

You believe style 0040 and WP10 should be classified as a man’s garment, and as a jacket or “garment.”

     Chapter 62, note 8 states: "Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boy’s garments, and those designed for right over left closure at the front as women’s or girls’ garmentsGarments 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." In addition, style 0400 is worn against the skin like a shirt. Style WP10 is worn indoors and does not provide protection from the elements.

The applicable subheading for the chef’s coat will be 6206.40.3030, Harmonized Tariff schedule of the United States (HTS), which provides for "Women’s or girls’ blousesshirts: Of man-made fibers: Other: Other, Other: Women’s." The general duty rate will be 26.9% ad valorem.

The applicable subheading for the chef’s wrap, style WP10 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for "Track suits, ski suitsOther garments, women’s or girls’: Of man-made fibers, Other." The general duty rate will be 16% ad valorem.

There are no quota or visa requirements on this merchandise.

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 646-733-3053.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: