The tariff classification of a men’s jacket from Mexico.

N235108 December 6, 2012 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3055 Ms. Adrianne Pangborn VF Imagewear, Inc. 545 Marriot Dr. Suite 200 Nashville, TN 37214 RE: The tariff classification of a men’s jacket from Mexico. Dear Ms. Pangborn: In your letter dated November 5, 2012, you requested a tariff classification ruling. The sample is being returned to you as requested. Style JLF6 is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 88% cotton 12% nylon, woven twill fabric bonded to an inner layer of 70% modacrylic 30% rayon, knit fleece pile fabric. Style JLF6 features a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves with snap closure at the wrist; two pockets at the waist; and a hemmed bottom with a drawcord and cord lock. The garment is made for industrial applications and protects workers from risks associated with flash fires, arc flash or other electrical or heat exposure. It is made from flame resistant fabric. The garment is clearly protective garments. Although this garment is not specifically provided for under a tariff heading, guidance as to its classification is set out in the Explanatory Notes (EN). The EN to heading 6114 (Other garments, knitted or crotched) includes, inter alia: Aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc. (Emphasis added). Following Chapter 60, Note 1 (c), the classification of Style JLF6 is determined by the knit pile component, regardless of whether the knit pile component is used as the inside or outside surface of the bonded fabric. The applicable subheading for Style JLF6 will be 6114.30.3055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: other garments, knitted or crocheted: of man-made fibers: other: men's or boys'. The duty rate will be 14.9 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 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division