The tariff classification of men’s shirt from Pakistan, China and Mexico.

N263420 April 27, 2015 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6211.32.0060; 6205.20.2066 Ms. Stacey Nesseth Red Wing Shoe Company 314 Main Street Red Wing, MN 55066 RE: The tariff classification of men’s shirt from Pakistan, China and Mexico. Dear Ms. Nesseth: In your letter, dated April 1, 2015, you requested a tariff classification ruling. The sample is being returned to you, as requested. Style 6632540 is a men’s work shirt constructed of 100% cotton woven fabric. The garment features: has a self-fabric spread collar; a left over right full front opening with seven button closures; long, hemmed sleeves with a button closure; a flap pocket on the left and right chest with a button closure; and a straight, hemmed bottom. The garment is manufactured in chest sizes 34-70. A sample was not provided for this style. Style 6632511 is a men’s work shirt constructed of 88% cotton 12% nylon woven fabric. The garment features: has a self-fabric spread collar; a left over right full front opening with seven button closures; long, hemmed sleeves with a button closure; a flap pocket on the left and right chest with a button closure; and a straight, hemmed bottom. The garment is manufactured in chest sizes 34-70. The garment is made for industrial applications and protects workers from risks associated with dangerous oil and gas-related job sites. It is made from flame resistant fabric. You suggested classification under subheading 6205.20.2066, Harmonized Tariff Schedule of the United States (HTSUS) which provides for men’s or boys’ shirts of cotton: other: other: other; men’s. We disagree with your classification for Style 6632511. The garment is clearly protective garments. Although not specifically provided for under a tariff heading, guidance as to their classification is set out in the Explanatory Notes (EN). The applicable EN to heading 6114, HTSUS, states, in pertinent part, as follows: 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). The applicable subheading for Style 6632511 will be 6211.32.0060, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of cotton: Shirts excluded from heading 6205. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for Style 6632540 will be 6205.20.2066, HTSUS which provides for men’s or boys’ shirts: of cotton: other: other: other; men’s. The rate of duty will be 19.7 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 rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division