The tariff classification of unisex chef coats from China

N226016 August 10, 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 July 11, 2012, you requested a tariff classification ruling. Your samples will be returned as requested. Style J053-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, long sleeves, a left chest pocket, and a hemmed bottom. It may be worn alone or over another shirt. Style J057-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, short sleeves, a left chest pocket, and a hemmed bottom. It may be worn alone or over another shirt. Style J058-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, long sleeves, a left chest pocket, and a hemmed bottom. It may be worn alone or over another shirt. Style J061BK-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. Style J112-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, ¾ length sleeves, and a hemmed bottom. It may be worn alone or over another shirt. Style J134SP-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, ¾ length sleeves, and a hemmed bottom. It may be worn alone or over another shirt. Although you requested classification of styles J053-L, J057-L, J058-L, J061BK-L, J112-L, and J134SP-L under heading 6211, the features and the cuts of the garments are of those of heading 6206. Consequently, the applicable subheading for styles J053-L, J057-L, and J058-L will be 6206.30.3041, Harmonized Tariff Schedule of the United States (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. The applicable subheading for styles J061BK-L, J112-L, and J134SP-L will be 6206.40.3030, 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. 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/. 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