Classification of chef coats from El Salvador; Heading 6211;Heading 6206
Active· CBP ruling HQ 960333· Issued 1997-09-24
Ruling text
HQ 960333
September 24, 1997
CLA-2 RR:TC:TE 960333
CATEGORY: Classification
TARIFF NO.: 6206.30.3040
Sandler, Travis & Rosenberg, P.A.
505 Park Avenue
New York, New York 10022-1106
RE: Classification of chef coats from El Salvador; Heading 6211;
Heading 6206
Dear Ms. Weinberg:
This is in reference to a ruling issued to you by the former
Area Director, New York Seaport, New York Ruling (NY) 806883,
dated February 27, 1995, concerning the tariff classification,
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), of several chef coats. We have reviewed this
ruling in light of the publication of Headquarter's Ruling (HQ)
959974, dated April 7, 1997, HQ 959817, date April 7, 1996, and
NY B80112, dated December 24, 1996. Based upon these rulings, we
have determined that NY 806883 is partially incorrect.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
notice of the proposed modification of NY 806883 was published on
August 20, 1997 in the Customs Bulletin, Volume 31, Number 22.
FACTS:
In NY 806883, Customs classified three styles of chef coats
consisting of 100 percent woven cotton fabric. Styles 147, 151
and 17484 were identified to be unisex chef coats featuring a
full front opening with a double row of fabric knot buttons that
can be buttoned either left over right or right over left. The
garments are hip-length with mandarin collars and mandarin
styling, and long or short sleeves, depending on the style.
ISSUE:
What is the tariff classification of the chef coats?
LAW AND ANALYSIS:
In NY 806883, Customs classified the chef coats under
subheading 6211.42.0081, HTSUSA, which provides for "Track suits,
ski-suits and swimwear; other garments: Other garments, women's
or girls': Of cotton: Other.
In HQ 959974, HQ 959817 and NY B80112, Customs determined
that the proper classification for these types of chef coats is
under subheading 6206.30.3040, HTSUSA, which provides for
"Women's or girls' blouses, shirts and shirt-blouses: Of cotton:
Other: Other.. Other: Women's". This determination was based
upon the following analysis.
The classification of goods under the HTSUSA is governed by
the General Rules of Interpretation (GRI's), taken in order. GRI
1 provides that classification shall be determined according to
the terms of the headings 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 headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order.
In HQ 959974, HQ 959817, and NY B80112, Customs addressed
the classification of the chef coat under heading 6211, HTSUSA,
and heading 6206, HTSUSA. Customs determined the classification
based upon previous rulings and the Explanatory Notes to the
Harmonized Commodity Description and Coding System (EN), which
although not legally binding, are the official interpretation of
the tariff at the international level.
The EN to heading 6114 concerning other garments apply
mutatis mutandis, to the articles of heading 6211, HTSUSA. The
applicable EN to heading 6114, HTSUSA, provides that "this
heading covers knitted or crocheted garments which are not
included more specifically in the preceding headings of this
chapter". Applying this language to heading 6211, HTSUSA,
denotes that Heading 6211, HTSUSA, is not appropriate if the
garments at issue are covered more specifically in preceding
headings. The applicable EN to heading 6211, HTSUSA, further
states the following:
The heading includes, inter alia:
(1) Aprons, boiler suits (coverall), smocks and other
protective clothing of a kind worn by mechanics, factory
workers, surgeons, etc.
(2) Clerical or ecclesiastical garments and vestments (e.g.,
monks' habits, cassocks, copes, soutanes, surplices).
(3) Professional or scholastic gowns and robes.
(4) Specialized clothing for airmen, etc. (e.g., airmen's
electrically heated clothing).
(5) Special articles of apparel used for certain sports or
for dancing or gymnastics (e.g., fencing clothing, jockeys'
silks, ballet skirts, leotards).
General notes to the EN to Chapter 62 state, in part,
"Shirts and shirt blouses are garments designed to cover the
upper part of the body, having long or short sleeves and a full
front opening starting at the neckline."
The application of these two headings to other garments has
been previously reviewed by this office. For instance, in
Headquarters Ruling Letter (HQ) 959136, dated November 27, 1996,
this office classified a hospital issue scrub type top in heading
6206, HTSUSA, determining that it was not suitable for use as
protective clothing. Customs pointed out in this ruling that
"the protective garments properly classifiable under heading
6211, HTSUSA, are of a kind that have special design features or
unique properties that distinguish them from other garments that
are not used for protective purposes." Several examples of this
follow. In HQ 952934, dated July 19, 1993, Customs classified
coveralls designed to protect the wearer from microwave radiation
under Heading 6211, HTSUSA. The coveralls at issue in that case
were composed of textile fabric and stainless steel fibers. In
HQ 084132, dated July 6, 1989, Customs classified a lab coat made
of 100 percent polyester woven fabric with carbon fiber woven
into it as an antistatic component under Heading 6211, HTSUSA.
The lab coat was designed for wear in the electronics industry.
The chef coats at issue are classifiable in accordance with
those previously ruled upon in that they do not have any special
design features or unique properties that make them subject to or
suitable for use as protective clothing nor do they fall within
any of the other listed items in the EN to heading 6114. The
chef coats are specifically provided for under heading 6206,
HTSUSA, thus classification under heading 6211, HTSUSA, is not
required.
HOLDING:
The chef coats, referenced style numbers 147, 151 and 17484,
are classified in subheading 6206.30.3040, HTSUSA, which provides
for "Women's or girls' blouses, shirts and shirt-blouses: Of
cotton: Other: Other.. Other: Women's". The applicable rate of
duty is 16.2 percent ad valorem and the textile category is 341.
NY 806883 is modified with respect to the chef coats referenced
above. With respect to the chef jacket, also, classified in NY
806883, their classification under subheading 6203.32.2040,
HTSUSA, remains unchanged.
NY 806883, dated February 27, 1995, is modified.
In accordance with 19 U.S.C. 1625(c)(1), this ruling will
become effective 60 days after its publication in the Customs
Bulletin. Publication of rulings or decisions pursuant to 19
U.S.C. 1625(c)(1) does not constitute a change of practice or
position in accordance with section 177.10(c)(1), Customs
Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 960333, retrieved 2026-10-12T05:31:59Z, republished verbatim. This digest is informational; only CBP issues binding rulings.