Classification of nonwoven industrial smocks

HQ 080625 September 9, 1988 CLA-2 CO:R:C:G 080625 jlj 823554 CATEGORY: Classification TARIFF NO.: 384.9140; 384.9152; 6210.10.4020 Mr. Eduard Braun Benton Mills Fort Smith, Arkansas 72913-3269 RE: Classification of nonwoven industrial smocks Dear Mr. Braun: You requested tariff classifications for two nonwoven industrial smocks manufactured in Mexico. You submitted a sample of each along with your letter. FACTS: The samples submitted are unisex spunbonded polypropylene industrial smocks. You state that they will be used in the food service and electronics industries as outerwear for employees. One smock has short sleeves, is mid-thigh length, opens completely in back, and is closed by means of two long ties which are glued to either side of the back of the garment at waist level. The other smock has long sleeves, is knee-length, has a pocket below the waist on the right side, opens completely in front, and can be closed by four snaps in front. Both smocks are garments which are meant to be worn over other apparel. ISSUE: What is the tariff classification of these industrial smocks? - 2 - LAW AND ANALYSIS: Jackets are garments which are intended to be worn over other garments. Both smocks qualify as jackets. The longer knee-length smock is considered to be a 3/4 length jacket. The mid-thigh length smock is classified under the provision for other women's, girls', or infants' wearing apparel, not ornamented, of man-made fibers, not knit, blouses, coats, shirts, suits, trousers, slacks, and shorts, other, other, coats, other, women's, in item 384.9152, Tariff Schedules of the United States Annotated (TSUSA), dutiable at 27.5 percent ad valorem plus 17 cents per pound. Textile category 635 applies to this tariff number. The knee-length smock is classified under the provision for other women's, girls', or infants' wearing apparel, not ornamented, of man-made fibers, not knit, blouses, coats, shirts, suits, trousers, slacks and shorts, other, other, coat, 3/4 length or longer, other, women's, in item 384.9140, TSUSA, dutiable at 27.5 percent ad valorem plus 17 cents per pound. Textile category 635 applies to this tariff number. The proposed Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is scheduled to replace the TSUSA. The HTSUSA subheading applicable to both of the smocks is 6210.10.4020, dutiable at 17 percent ad valorem. Textile category 659 applies to this tariff number. HOLDING: The mid-thigh length smock is classified in item 384.9152, TSUSA. The knee-length smock is classified in item 384.9140, TSUSA. Both smocks are classified in HTSUSA subheading 6210.10.4020. Sincerely, John Durant, Director Commercial Rulings Division 6cc: Area Director, New York Seaport (NIS-353) 1cc: CITA 1cc: John Durant JLJohnson:jaj:8/26/88