Classification of aprons; protective garments; heading 6211, HTSUSA; other made up textile articles: heading 6307, HTSUSA

HQ 961964 October 25, 1999 CLA-2 RR:CR:TE 961964 SS CATEGORY: Classification TARIFF NO.: 6211.43.0091; 6307.90.9989 Ms. Jill Burns, Administration Manager MSAS 10205 N.W. 19th Street, Suite 101 Miami, FL 33172 RE: Classification of aprons; protective garments; heading 6211, HTSUSA; other made up textile articles: heading 6307, HTSUSA Dear Ms. Burns: This is in response to your request on behalf of your client, Penn State Textile Mfg., dated May 19, 1998, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of four styles of aprons manufactured in Honduras. A sample of each of the four styles was submitted with your request. FACTS: All of the submitted samples are aprons made of 65 percent polyester/35 percent cotton woven twill fabric and will be imported in various colors. Style No. A500 is a rectangular-shaped waist apron which measures approximately 28 inches in width by 19 inches in length. Matching capping along the top of the apron extends to form two ties which allow the apron to be tied around the waist. The apron is worn at the waist and hangs to the knee. It has one large patch pocket with divider on the front right side. Style No. A600 is a full length bib apron which measures approximately 10 inches in width at the bib, 24 inches in width at the waist and 34 inches in length. The apron provides coverage from mid-chest level to the knees. Matching capping along the bib portion of the apron extends to form ties at the waist and neck straps. The neck straps can be adjusted by means of a plastic sliding buckle. The apron has a patch pocket on each of the sides. Style No. A700 is a half apron which measures approximately 20 inches in width and 14 inches in length. The apron is worn at the waist and hangs to the top of the thigh area. There is matching capping along all edges of the apron and the capping along the top of the apron extends to form two ties which allow the apron to be tied around the waist. The apron has rounded corners and one large pocket which extends along the bottom of the apron and is divided into three sections. Style No. A800 is a cobbler apron with front and back panels which measure approximately 17 inches in width at the chest, 20 inches in width at the bottom and 28 inches in length. The garment hangs from the shoulders to the thigh and ties on the sides at the waist. There is matching capping along all edges and the ties at the waist are made from the same fabric. The apron has a rounded neck and rounded corners. One large pocket extends along the bottom of the front of the apron just below the waist and is divided into two sections. ISSUE: What is the proper classification of the four styles of aprons under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? LAW AND ANALYSIS: Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. Historically, Customs has classified protective aprons under heading 6211, HTSUSA. See Headquarters Ruling Letter (HQ) 959540, dated April 7, 1997; HQ 961184, dated August 7, 1998; HQ 961736, dated November 30, 1998; HQ 961737, dated December 8, 1998; and HQ 961826, dated February 12, 1999. Heading 6211, HTSUSA, covers other woven garments. The EN to heading 6211 state that the EN to heading 6114, HTSUSA, which concerns other knitted or crocheted garments, apply mutatis mutandis, to the articles of heading 6211, HTSUSA. The applicable EN to heading 6114, HTSUSA, states, in part, as follows: The heading includes, inter alia: (1) Aprons, boiler suits (coverall), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc. In accordance with the EN to heading 6114, HTSUSA, Customs classifies garments worn for protective purposes, such as aprons, as wearing apparel in heading 6211, HTSUSA, so long as they provide sufficient coverage to protect the wearer from dirt, stains, water, injury, etc. Bib aprons have consistently been classified under heading 6211, HTSUSA, due to the fact that the aprons provide coverage from the neck or mid-chest to the knee area. See HQ 959540, HQ 961184, HQ 961736, HQ 961737 and HQ 961826 (cited above). Short half aprons which do not provide protection to a wearer have been classified in the residual provision for other made up textile articles, 6307.90.9989, HTSUSA. HQ 084422, dated July 21, 1989; New York Ruling Letter (NY) C851146, dated May 2, 1990 and NY C81803, dated November 24, 1997. We find that styles A500, A600 and A800 provide ample coverage to the wearer for protective purposes. With respect to style A500, we find that the apron covers the wearer from the waist to the knee. With respect to style A600, we find that the apron covers the wearer from mid-chest level to the knee. With respect to style A800, we find that the apron covers the wearer from the neck to the mid-thigh level in both the front and back. All three aprons will protect the wearer’s clothing from dirt, water, etc. while performing a variety of tasks. Accordingly we find that the three styles of aprons qualify as protective garments under heading 6211, HTSUSA. In contrast, we find that style A700 does not provide the necessary protection to be classified in Chapter 62, HTSUSA. The article hangs from the waist and barely reaches the top of the thigh. In HQ 084422 (cited above) Customs stated that a similar apron which was 9-1/2 inches in length and featured large pockets merely functioned as a holder of tools. Similarly, style A700 offers more of a convenient method of carrying a variety of articles than protection to the wearer. Such aprons are often seen being used at restaurants and special events to hold money, tickets, note pads, etc. Lastly, we address the issue of classification of the aprons as women’s or girls’ garments. Note 8 to Chapter 62, HTSUSA, pertains to the classification of garments by gender. It states, in pertinent part: 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 heading covering women’s or girls’ garments. Since the aprons have no features which distinguish them by gender, they are classifiable in the heading covering women’s or girls’ garments. HOLDING: Three styles of aprons, namely style A500, A600, and A800 are classifiable under subheading 6211.43.0091, HTSUSA, which provides for “Track suits, ski-suits and swimwear; other garments; Other garments, women’s or girls’; Of man-made fibers: Other.” The general column one duty rate is 16.5 percent ad valorem. The textile category is 659. Apron style A700 is classifiable under subheading 6307.90.9989, HTSUSA, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty is 7 percent ad valorem. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent negotiations and changes, we suggest that your client check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the local Customs office. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, your client should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division