The tariff classification of a chef coat and butcher frock from Honduras

NY B80112 December 24, 1996 CLA-2-62:RR:NC:RR:NC 353 CATEGORY: Classification TARIFF NO.: 6206.30.3040, 6211.42.0081, 6211.43.0091 Mr. Bruce Schiller MSAS 8725 NW 18th Street Suite 301 Miami, Florida 33172 RE: The tariff classification of a chef coat and butcher frock from Honduras Dear Mr. Schiller: In your letter dated November 27, 1996, received in our office on December 5, 1996 you requested a tariff classification ruling. Two samples were submitted and will be returned per your request. Style No. 11OCTKB is stated to be unisex chef coat made from 100% cotton. It has long sleeves and knot buttons for front closure that can button left over right or right over left and features a mandarin type collar and roll up cuffs. The garment is a distinctive garment that identifies the wearer a s as skilled professional cook. It is usually worn next to the skin or over underwear and not designed to be worn to protect other forms of outer clothing. Style No. 600A is stated to be a unisex butcher frock made from 50% polyester/50% cotton fabric. It features long sleeves and stainless steel snaps closures on the full front opening. There is a left pocket above the waist and one pocket on each side, below the waist. The garment appears designed to be worn over other forms of clothing to protect them from becoming soiled. The applicable subheading for Style NO. 110CTKB 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 rate of duty fro 1997 will be 16.1 percent ad valorem. Note 2 provides that goods consisting of a mixture of two or more textile materials are to be classified as consisting wholly of the one textile material which predominates by weight. According to your submissions, the merchandise at issue is composed of 50 percent cotton and 50 percent polyester fabric. Therefore, we cannot classify the merchandise at issue under a specific subheading at this time. Style 600A is classified as women's other garment in Heading 6211. If the butcher frock is composed of more than 50 percent cotton fabric, it is classifiable under subheading 6211.42.0081 and dutiable for 1997 at a rate of 8.4 percent ad valorem. Alternatively, if the merchandise is composed of more than 50 percent polyester, it is classifiable under subheading 6211.43.0091, dutiable for 1997 at a rate of 16.7 percent. The merchandise may be submitted to a Customs laboratory for analysis, at the discretion of the classifying officer, and will be classified in accordance with the results of that analysis to determine which fiber predominates by weight. 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 Martin Weiss at 212-466-5881. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division