Tariff Classification of Unisex Woven Chef’s Coat; Reconsideration of NY N021836, dated January 28, 2008

HQ H025783 October 3, 2008 CLA-2 OT: RR: CTF: TCM H025783 KNB CATEGORY: Classification TARIFF NO.: 6206.40.3030 Ms. Florence Lai 2111 McCowan Road Scarborough, Ontario Canada M1S 3Y6 Re: Tariff Classification of Unisex Woven Chef’s Coat; Reconsideration of NY N021836, dated January 28, 2008 Dear Ms. Lai: This is in response to your letter dated January 11, 2008, on behalf of Ash City, in which you request reconsideration of New York Ruling Letter (“NY”) N021836. In NY N021836, U.S. Customs and Border Protection (CBP) classified a Unisex Woven Chef’s Coat under subheading 6206.40.3030 of the Harmonized Tariff Schedule of the United States (HTSUS). You propose classification under subheading 6211.43.0060, HTSUS. The chef’s coat (style #55004) that you submitted as a sample will be returned as requested. FACTS: The unisex chef’s coat consists of 65% polyester and 35% cotton woven fabric. It has double breasted buttons that close left over right or right over left. Additionally, the chef’s coat has a mandarin collar, long sleeves, pockets on the left chest and sleeve, and a hemmed bottom. It may be worn over a T-shirt or next to the skin. ISSUE: Whether the unisex woven chef’s coat is classified under subheading 6206.40.3030, HTSUS or subheading 6211.43.0060, HTSUS? LAW AND ANALYSIS: The General Rules of Interpretation (GRI) state that the classification of goods in the tariff schedule shall be governed by six enumerated principles. Pursuant to GRI 1, “classification shall be determined according to the terms of the headings and any relative section or chapter notes”. The remaining principles may be applied in sequential order in the event the goods cannot be classified in accordance with GRI 1. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. Though neither legally binding nor dispositive, the EN provides commentary on the scope of each heading of the HTSUS. Subheading 6206.40.3030, HTSUS provides for “Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other, Other: Women’s” with a duty rate of 26.9% ad valorem. The General Notes to Chapter 62, HTSUS state in part that “shirts and shirt-blouses are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. Blouses are also designed to cover the upper part of the body but may be sleeveless and without an opening at the neckline.” The applicable EN to heading 6206 states that the heading does not include “smocks or similar protective garments of heading 62.11.” Subheading 6211.42.0060, HTSUS provides for “Track suits, ski-suits and swimwear: other garments: Other garments, women’s or girls’: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206” with a duty rate of 16% ad valorem. The applicable EN to heading 6211 states that the provisions “of the Explanatory Note to heading 61.14 concerning other garments apply, mutatis mutandis, to the articles of this heading.” Heading 6114 includes inter alia “aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc.” The chef’s coat at issue in the present case has buttons that close left over right or right over left. It covers the upper part of the body and has the long sleeves characteristic of a blouse, shirt, or shirt-blouse. Pursuant to the relevant chapter note to Chapter 62, the chef’s coat could fall under heading 6206 of the HTSUS as a women’s or girl’s blouse or shirt. However, the applicable EN to heading 6206 specifically excludes “smocks or similar protective garments” classified under heading 6211. We, therefore, must determine whether the chef’s coat constitutes a protective garment. In HQ 967104, dated June 21, 2004, we held that a unisex chef’s coat substantially similar to the one in this case did not have any protective design features or properties. See also HQ 960332, dated December 14, 1998; HQ 959699, dated October 14, 1997; HQ 960333, dated September 24, 1997. Accordingly, we find that the chef’s coat does not provide protection to oneself or one’s clothing. Cf. HQ 952934, dated July 19, 1993 (coveralls designed to protect from microwave radiation); HQ 084132, dated July 6, 1989 (lab coat designed for wear in the electronic industry). In accordance with GRI 1, the chef’s coat is excluded from heading 6211, HTSUS, since it does not constitute a protective garment. It is classified in heading 6206, HTSUS. HOLDING: Pursuant to GRI 1, the chef’s coat is classified in heading 6206, HTSUS. Specifically, it is provided for under subheading 6206.40.3030, HTSUS, as other women’s or girl’s blouses, shirts, and shirt-blouses. The applicable rate of duty for the chef’s coat under the HTSUS is 26.9% ad valorem and the textile category is 641. Duty rates are provided for your convenience and are subject to change. Please check the most recent HTSUS and the accompanying duty rates as provided on the World Wide Web at http://www.usitc.gov/tata/hts/. Quota and visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (“WTO”) member countries. The textile category number above applies to merchandise produced in non-WTO member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textile and Apparel of the Department of Commerce at otexa.ita.doc.gov. EFFECT ON OTHER RULINGS: NY N021836, dated January 28, 2008 is affirmed. Sincerely, Myles B. Harmon, Director Commercial Rulings Division