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NY M87214





November 13, 2006

CLA-2-62:RR:NC:N3:353 M87214

CATEGORY: CLASSIFICATION

TARIFF NO.: 6205.30.2070, 6203.43.4010, 6206.40.3030, 6211.33.0061, 6211.43.0091

Mr. Kirit D. Patel
Venus Textiles
P.O. Box 50580
Irvine, CA 92619-0580

RE: The tariff classification of cook shirts, chef coats and pants, and butcher wraps and coats from India.

Dear Patel:

In your letter dated October 05, 2006, you requested a classification ruling.

The cook’s shirts are made of woven 65% polyester/35% cotton fabric. The shirts have short sleeves, a pointed collar, left breast pocket and a full front left over right button closure.

The chef pants are made of woven 65% polyester/35% cotton fabric. The pants are black and white check with two back pockets and two side pockets. They also feature belt loops and a zipper, secured by one left over right button closure.

The chef coats, butcher wraps and butcher coats are made of woven 100% polyester fabric.

The chef coats have long sleeves, a mandarin collar and a left over right and right over left button closure.

The butcher’s coats extend to the knee, have long sleeves, a pointed collar, two patch pockets and a full front snap closure that closes left over right.

The butcher’s wraps extend to the knee and have long sleeves, two patch pockets, pointed collar and wrap left over right or right over left.

           Chapter 62, Note 8. Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

Garments that cannot be identified as either men’s or boys’ or women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.

   The applicable subheading for cook’s shirt will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Men’s or boys’: Of man-made fibers: Other: Other, Other: Other: Men’s." The duty rate will be 29.1 cents/kg + 25.9% ad valorem.

The applicable subheading for the chef pants will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, . . . trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Men’s.” The duty rate will be 27.9% ad valorem.

The applicable subheading for the chef’s coats will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), 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 26.9% ad valorem.

   The applicable subheading for the butcher coats will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear; other garments; men’s or boys’: Of man-made fibers, other. The duty rate will be 16% ad valorem.

The applicable subheading for the unisex butcher wraps will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear; other garments, Women’s or girls’: Of man-made fibers, Other.” The duty rate will be 16% 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/.

Your inquiry does not provide enough information for us to give a ruling on the country of origin of the merchandise. Your request for a country of origin ruling should include a step-by-step description of the manufacturing process for each item, which includes the country of origin for each component, and in what country each operation takes place. Included should be a statement as to where the components are cut to shape. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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