HQ 080625: Classification of nonwoven industrial smocks

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 080625

                                   September 9, 1988




            CLA-2 CO:R:C:G  080625  jlj 823554

            CATEGORY:  Classification

            TARIFF NO.: 384.9140; 384.9152; 6210.10.4020

            Mr. Eduard Braun
            Benton Mills
            Fort Smith, Arkansas  72913-3269

            RE:  Classification of nonwoven industrial smocks

            Dear Mr. Braun:

                 You requested tariff classifications for two nonwoven
            industrial smocks manufactured in Mexico.  You submitted a
            sample of each along with your letter.

            FACTS:

                 The samples submitted are unisex spunbonded polypropylene
            industrial smocks.  You state that they will be used in the
            food service and electronics industries as outerwear for
            employees.

                 One smock has short sleeves, is mid-thigh length, opens
            completely in back, and is closed by means of two long ties
            which are glued to either side of the back of the garment at
            waist level.

                 The other smock has long sleeves, is knee-length, has a
            pocket below the waist on the right side, opens completely in
            front, and can be closed by four snaps in front.

                 Both smocks are garments which are meant to be worn over
            other apparel.

            ISSUE:

                 What is the tariff classification of these industrial
            smocks?
















                                         - 2 -

            LAW AND ANALYSIS:

                 Jackets are garments which are intended to be worn over
            other garments.  Both smocks qualify as jackets.  The longer
            knee-length smock is considered to be a 3/4 length jacket.

                 The mid-thigh length smock is classified under the
            provision for other women's, girls', or infants' wearing
            apparel, not ornamented, of man-made fibers, not knit, blouses,
            coats, shirts, suits, trousers, slacks, and shorts, other,
            other, coats, other, women's, in item 384.9152, Tariff
            Schedules of the United States Annotated (TSUSA), dutiable at
            27.5 percent ad valorem plus 17 cents per pound.  Textile
            category 635 applies to this tariff number.

                 The knee-length smock is classified under the provision
            for other women's, girls', or infants' wearing apparel, not
            ornamented, of man-made fibers, not knit, blouses, coats,
            shirts, suits, trousers, slacks and shorts, other, other, coat,
            3/4 length or longer, other, women's, in item 384.9140, TSUSA,
            dutiable at 27.5 percent ad valorem plus 17 cents per pound.
            Textile category 635 applies to this tariff number.

                 The proposed Harmonized Tariff Schedule of the United
            States Annotated (HTSUSA) is scheduled to replace the TSUSA.
            The HTSUSA subheading applicable to both of the smocks is
            6210.10.4020, dutiable at 17 percent ad valorem.  Textile
            category 659 applies to this tariff number.

            HOLDING:

                 The mid-thigh length smock is classified in item 384.9152,
            TSUSA.  The knee-length smock is classified in item 384.9140,
            TSUSA.

                 Both smocks are classified in HTSUSA subheading
            6210.10.4020.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division











            6cc:  Area Director, New York Seaport (NIS-353)
            1cc:  CITA
            1cc:  John Durant
            JLJohnson:jaj:8/26/88