The tariff classification of a butcher coat from Cambodia.

N044161 December 4, 2008 CLA-2-62:OT:RR:E:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6211.33.0061 Mr. Eric J. Lundberg KNG, Inc. 2102 East Karcher Road Nampa, Indiana 83687 RE: The tariff classification of a butcher coat from Cambodia. Dear Mr. Lundberg: In your letter dated November 10, 2008, you requested a classification ruling. The submitted photo is that of a butcher coat made of woven 100% polyester fabric. The knee length garment has long sleeves, a pointed collar, two patch pockets and a full front opening with a snap closure that closes left over right. Chapter 62, Note 8 states that “Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.” The applicable subheading for the butcher coat will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits, ski-suits and swimwear; other garments; other garments, men’s or boys’: Of man-made fibers, other.” The duty rate will be 16 percent ad valorem. The textile category designation is 659. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division