The tariff classification of unisex fire-resistant pants from New Zealand

N331273 March 8, 2023 CLA-2-62:OT:RR:NC:N3 348 CATEGORY: Classification TARIFF NO.: 6211.43.1061 Lincoln Smith Zenitec Holdings Ltd 302 Bond Street Invercargill 9840 New Zealand RE: The tariff classification of unisex fire-resistant pants from New Zealand Dear Mr. Smith: In your letter dated March 2, 2023, you requested a tariff classification ruling.  Illustrations were submitted with your request. However, no samples were provided to our office. You state in your letter, Styles NT91FH and NT91FM, are a pair of unisex fire-resistant pants. The garments are constructed from woven fabric.  Style NT91FH’s fabric is composed of 44.5% modacrylic, 33% polyamide, 19% cotton, 3% elastane, 0.5% antistatic fibers. Style NT91FM’s fabric is composed of 50% modacrylic, 24% polyamide, 21.5% cotton, 4% elastane, 0.5% antistatic fibers.  Both Styles feature a fly front opening secured by a zipper closure, a left-over-right button closure, an elasticized back waist, six belt loops around the waistband, patch pockets in the rear and at the thighs, slant pockets with zipper closure below the waist, and long hemmed legs with cinch ties.   Both Styles are specifically designed to protect a person against leg injury and serve as personal protection equipment. The garments are designed to perform to very specific industrial demands and are accurately matched to the wearer’s potential hazardous threat. The garments are protective apparel worn solely on the job and have no practical application as street or casual wear. Although not specifically provided for under a tariff heading, guidance as to their classification is set out in the Explanatory Notes (EN). Heading 6211, Harmonized Tariff Schedule of the United States (HTSUS), covers other woven garments. EN to heading 6211 state that the EN to heading 6114, HTSUS, which concerns other knitted or crocheted garments, apply mutatis mutandis, to the articles of heading 6211, HTSUS. The applicable EN to heading 6114, HTSUS, states, in pertinent part, as follows: The heading includes, inter alia: Aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc. (Emphasis added). In accordance with the EN to heading 6114, HTSUS, Customs and Border Protection classifies garments worn for protective purposes as wearing apparel in heading 6211, HTSUS. The applicable subheading for Styles NT91FH and NT91FM will be 6211.43.1061, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls’: man-made fibers: Other: 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Rosemarie Hayward at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division