United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 HQ Rulings > HQ 562039 - HQ 961103 > HQ 960567

Previous Ruling Next Ruling
HQ 960567




November 21, 2000

CLA-2 RR:CR:TE 960567 ASM

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.42.0081

Mr. Dasgupta
DG International
117 Newman Street
Metuchen, NJ 08840

RE: Revocation of DD 899669; classification of a bib apron of woven cotton fabric

Dear Mr. Dasgupta:

This is in regard to DD 899669 issued to you on July 21, 1994, which involved the tariff classification ruling of a bib apron of woven cotton fabric. We have reviewed this ruling and determined that the classification provided for this merchandise is incorrect. This ruling revokes DD 899669 by providing the correct classification for the subject product. .

Pursuant to section 625(c), Tariff Act of 1930, as amended (19 U.S.C. 1625(c)), notice of the proposed revocation of DD 899669 was published on October 18, 2000, in the Customs Bulletin, Volume 34, Number 41 & 42. No comments were received.

FACTS:

The subject article is a bib apron (Item # P3G02) described in DD 899669 as a “Canvas Apron” made from heavy woven cotton fabric. It is a bib-type shop apron and features two front pocket compartments and self-fabric edge capping which extends out to form a neck loop and waist ties. DD 899669, ruled that the apron was properly classified in subheading 6307.90.9989, HTSUSA. In accordance with the 2000 HTSUSA, this provision provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty is 7 percent ad valorem.

ISSUE:

What is the proper classification for the merchandise?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. The EN, although not dispositive, are used to determine the proper interpretation of the HTSUSA by providing a commentary on the scope of each heading of the HTSUSA. See, T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

In HQ 959540, dated April 7, 1997, a ruling issued to you on similar aprons, Customs found the subject goods classifiable under subheading 6211.42.0081, HTSUSA, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other”. The basis for this classification was that the EN to heading 6211 reference the EN to heading 6114 as follows: “The provisions of the Explanatory Note to heading 61.12 concerning track suits, ski suits and swimwear and of the Explanatory Note to heading 61.14 concerning other garments apply, mutatis mutandis, to the articles of this heading.” Heading 6114, HTSUSA, provides for “Other garments, knitted or crocheted” and the EN states that the heading includes aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc. (emphasis supplied).

As noted in HQ 959540, the subject apron provides ample coverage to the wearer for protective purposes, i.e., keeping the wearer’s clothes from becoming dirty while in the performance of work shop activities, etc. The three pockets on this apron are quite spacious and not specifically designed for any particular tool. Thus, applying the EN of heading 6114, mutatis mutandis, to heading 6211, the aprons at issue are properly classified under heading 6211, HTSUSA.

HOLDING:

DD 899669, dated July 21, 1994, is hereby revoked.

The subject merchandise is correctly classified under subheading 6211.42.0081, HTSUSA, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other”. The general column one duty rate is 8.3 percent. The textile restraint category is 359.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

Sincerely,

John Durant, Director
Commercial Rulings Division


Previous Ruling Next Ruling

See also: