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NY C87386


May 22, 1998

CLA-2-62:RR:NC:3:353 C87386

CATEGORY: CLASSIFICATION

TARIFF NO.: 6206.30.3040, 6206.40.3030

Ms. Jill Burns

MSAS Customs Logistics Inc.

10205 N.W. 19th Street

Suite 101

Miami, FL 33172

RE: The tariff classification of chef coats from Mexico and Honduras.

Dear Ms. Burns:

In your letter dated April 27, 1998, on behalf of Penn State Textile Mfg., you requested a classification ruling. Samples were provided and are being returned as requested.

Style Number 110CTRB is a white woven 100% cotton chef coat which has double breasted right over left or left over right black stud front closures. It has a mandarin collar, full sleeves and hangs to the hips.

Style Number 403T-10B is a white woven 65% polyester/35% cotton chef coat which has double breasted right over left or left over right button closures. It has a mandarin collar, full sleeves, a pocket over the left breast area and hangs to the hips.

Style Number SP403 is a white woven 100% polyester chef coat which has double breasted right over left or left over right button closures. It has a mandarin collar, full sleeves, a pocket over the left breast area and hangs to the hips.

All three styles will be produced in Mexico or Honduras from U.S. cut work.

Chapter 62 Note 8 of the Harmonized Tariff Schedule of the United States says that "Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments." The chef coats meet the requirements set out in the Explanatory Notes (EN) for shirts and shirt-blouses. The EN General notes for Chapter 62 state that "Shirts and shirt-blouses are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline."

The applicable subheading for the Style Number 110CTRB chef coat will be 6206.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for " Women's or girls' blouses, shirts and shirt-blouses: Of cotton: Other: Other...Other: Women's." The duty rate will be 16% ad valorem. The item produced in Mexico may be entitled to a free rate of duty under NAFTA upon compliance with applicable laws, regulations, and agreements.

The applicable subheading for the Style Number 403T-10B and SP403 chef coats will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women's or girls' blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other...Other: Women's." The duty rate will be 27.9% ad valorem.

The items produced in Mexico may be entitled to a 4% rate of duty under NAFTA upon compliance with applicable laws, regulations, and agreements.

There are currently no quota or visa requirements for this merchandise from Mexico or Honduras.

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 Kenneth Reidlinger at 212-466-5881.

Sincerely,


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