The tariff classification of unisex chef coats from China

N219096 June 21, 2012 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.30.3041; 6206.40.3030 Mr. James Costelloe The Colman Group Inc. dba San Jamar – Chef Revival 555 Koopman Lane Elkhorn, WI 53121 RE: The tariff classification of unisex chef coats from China Dear Mr. Costelloe: In your letter dated May 18, 2012, you requested a tariff classification ruling. Your samples will be returned as requested. Style J003-L is a unisex chef’s coat constructed from 65% polyester and 35% cotton woven fabric. The garment has double breasted buttons that close either left over right or right over left. The coat features a mandarin collar, long sleeves, and a hemmed bottom. It may be worn alone or over another shirt. Styles J001 and J002 are identical in construction to style J003-L, but the button styles vary. Style J005BK-L is a unisex chef’s coat constructed from 65% polyester and 35% cotton woven fabric. The garment has double breasted buttons that close either left over right or right over left. The coat features a mandarin collar, short sleeves, and a hemmed bottom. It may be worn alone or over another shirt. Style J005 is identical in construction to style J005BK-L, but the button style varies. Style J009-L is a unisex chef’s coat constructed from 100% cotton woven fabric. The garment has double breasted buttons that close either left over right or right over left. The coat features a mandarin collar with piping along the edge, long sleeves with piping at the openings, and a hemmed bottom. It may be worn alone or over another shirt. Style J007 is identical in construction to style J009-L, but the piping color varies. Although you requested classification of styles J001, J002, J003-L, J005, J005BK-L, J007, and J009-L under heading 6211, the features and the cuts of the garments are of those of heading 6206. Consequently, the applicable subheading for styles J001, J002, J003-L, J005 and J005BK-L will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty will be 26.9 percent ad valorem. The applicable subheading for styles J007 and J009-L will be 6206.30.3041, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 15.4 percent ad valorem. 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 the World Wide Web at http://www.usitc.gov/tata/hts/. Your inquiry does not provide enough information for us to give a classification ruling on styles J053, J057, J058, J061BK, J112, and J134. Your request for a classification ruling should include a sample of each style. When samples are available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 Kimberly Rackett at (646) 733-3051. Sincerely, Thomas J. Russo Director National Commodity Specialist Division