The tariff classification of lab coats from Honduras, Nicaragua and El Salvador.

N234464 October 26, 2012 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6211.32.0081 Mr. John Hyatt The Irwin Brown Company 14116 Customs Blvd. Gulfport, MS 39503 RE: The tariff classification of lab coats from Honduras, Nicaragua and El Salvador. Dear Mr. Hyatt: In your letter dated October 16, 2012 on behalf of your client, Co. Expo Ltd., you requested a tariff classification ruling. The samples are being returned to you as requested. Style 46942 is constructed of 99% polyester and 1% carbon woven fabric. The knee-length uni-sex lab coat features a lapel collar, long sleeves, three patch pockets, and a full front opening with a left over right six snap closure. Style 66102315 is constructed of 100% polyester woven fabric. The knee-length uni-sex lab coat features a round neckline, long sleeves, three patch pockets, and a full front opening with a left over right six snap closure. It is your opinion that Style 46942 and 66102315 would be classified under subheading 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS). We disagree with your proposed classification. Style 46942 and 66102315 are worn indoors and do not meet the requirements of heading 6202, HTSUS. This heading requires that the items offer protection against the elements. The applicable subheading for Style 46942 and 66102315, HTSUS, will be will be 6211.32.0081, 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 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 World Wide Web at http://www.usitc.gov/tata/hts/. You also requested a determination as to whether or not the garments will be eligible for preferential treatment under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA). Your inquiry does not provide enough information for us to make this determination. Your request should include the following information: State the country of origin of each of the components of the garment. State whether the garments will be exported directly to the United States from the producing country. Please provide the generic name of each fiber. Indicate whether the fiber is staple or filament. Also provide the weight for each generic fiber treating the staple and filament as separate materials. For example: 25% staple polyester 25% filament polyester 25% filament polypropylene 25% staple polypropylene For filament, provide the country where the filament yarn was extruded and formed. For staple, provide the country where the fibers are grown or manufactured and the country where the staple yarn was formed. Provide the country where the fabric was manufactured. Provide the country where the sewing thread was formed and finished. What is the fiber content? When this information is 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 and mail your request to: U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division