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April 26, 1999

CLA-2-62:RR:NC:3:353 E80210

CATEGORY: CLASSIFICATION

TARIFF NO.: 6206.40.3030, 6211.33.0061, 6211.43.0091

Ms. Kim Duvall
Red Kap Industries
545 Marriot Drive
P.O. Box 140995
Nashville, TN 37214-0995

RE: The tariff classification of two smocks, a lab coat, shop coat and butcher coat from Mexico and Honduras.

Dear Ms. Duvall:

In your letter dated March 31, 1999 you requested a tariff classification ruling. The samples submitted with the ruling request will be returned to you.

Lot Number TP 23 Short Sleeve Smock is a ladies’ garment made of woven 80% polyester/20% cotton fabric. It is waist length and features an open collar, short sleeves, two waist level front pockets and a four button right over left front closure.

Lot Number TP 27 Short Sleeve Smock is a ladies’ garment made of woven 80% polyester/20% cotton fabric. It is waist length and features an open collar, short sleeves, two waist level front pockets and a six snap right over left front closure.

Lot Number KP 13 Lab Coat is a ladies’ garment made of woven 80% polyester/20% cotton fabric. It is knee length and features an open collar, long sleeves, one chest and two waist level front pockets, a six button right over left front closure and slits at the side seams for access to clothing worn underneath.

Lot Number KT 30 Shop Coat is a men’s garment made of woven 65% polyester/35% cotton fabric. It is knee length and features an open collar, long sleeves, two chest and two waist level front pockets, a five snap left over right front closure and slits at the side seams for access to clothing worn underneath.

Lot Number KT 50 Butcher Coat is a men’s garment made of woven 65% polyester/35% cotton fabric. It is knee length and features a closable collar, long sleeves, two waist level front pockets, a six snap left over right front closure and slits at the side seams for access to clothing worn underneath. Customs has determined that protective clothing refers to those garments that have special design features or unique properties that distinguish them from other garments that are not used for protective purposes. The short sleeve smocks have no protective design features or properties; these items are considered shirts that are worn outside the waistband.

The applicable subheading for the TP 23 and TP 27 short sleeve smocks 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 general rate of duty will be 27.8% ad valorem.

The applicable subheading for the KP 13 Lab Coat will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski?suits and swimwear; other garments: Other garments, women's or girls': Of man?made fibers...Other.” The general rate of duty will be 16.5% ad valorem.

The applicable subheading for the KT 30 Shop and KT 50 Butcher Coats will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski?suits and swimwear; other garments: Other garments, men's or boys': Of man?made fibers...Other.” The general rate of duty will be 16.5% ad valorem.

There are no quota or visa requirements on 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 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

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