Base
C881131998-06-17New YorkClassification

The tariff classification of a smock from Taiwan.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-30 · Updates monthly

Summary

The tariff classification of a smock from Taiwan.

Ruling Text

PD C88113 June 17, 1998 CLA-2-62:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 6211.43.0091 Circle International, Inc. 3275 Alum Creek Drive Columbus, OH 43207 Attention: Julie Knippling RE: The tariff classification of a smock from Taiwan. Dear Ms. Knippling: In your letter dated May 18, 1998, you requested a tariff classification ruling on behalf of Shemaro, Inc. The sample provided is being returned as requested. A loose fitting unisex "Hairdresser's Smock," not further identified by style or item number, was submitted for our examination. It is made from light-weight woven man-made fabric and intended to be used by "barbers and hairdressers to protect the clothing of their customers." The knee-length smock has a full frontal opening with snap closures, long sleeves, and self-fabric capping around the collarless neck, wrists, and hemline. There are two large front patch pockets with openings in the area of the waistline. The applicable subheading for the "Hairdressers Smock," will be 6211.43.0091, Harmonized Tariff Schedule of the United States(HTS), which provides for Track suits, ski-suits and swimwear; Other garments: Other Garments, women's or girls', Of Man-made fibers... Other... The rate of duty will be 16.6 percent ad valorem. The smock falls within textile category designation 659. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints. 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 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Timothy G. Moran Service Port Director St. Albans, Vt.