CLA-2 CO:R:C:G 083925 PR; NY 836818
Donna L. Shira, Esquire
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, New York 10004
RE: Classification of a Reversible Jacket
Dear Ms. Shira:
This ruling is in response to your inquiry of February 9,
1989, on behalf of Polo Ralph Lauren, concerning the tariff
status of a man's reversible jacket produced in Singapore.
FACTS:
The submitted sample is a man's waist-length reversible
jacket, style F898M, with a full front buttoned opening and
elasticized knit cuffs, collar, and waistband. Both exterior
surfaces consist of woven fabrics; one is wholly wool and the
other wholly cotton. The wool shell has two side patch pockets
with button closure flaps, one on each front quarter panel, and a
left chest area inserted pocket with a button closure flap. The
cotton shell has two slant opening inserted pockets, one on each
front quarter panel, near the waistband. The wool shell is
stated to weigh 27.54 ounces and the cotton shell 20.02 ounces.
ISSUE:
The issue presented is whether reversible garments with two
outer shells of the same construction are classifiable according
to the relative weights of the fibers in both shell fabrics
combined, pursuant to Section XI Note 2 and Section XI
Subheading Note 2, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), or according to the fabric selected
in accordance with General Rule of Interpretation 3, HTSUSA.
LAW AND ANALYSIS:
Subheading Note 2, Section XI, Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), provides:
(A) Products of chapters 56 to 63 containing two or more
textile materials are to be regarded as consisting wholly of
that textile material which would be selected under note 2
to this section for the classification of a product of
chapters 50 to 55 consisting of the same textile materials.
(B) For the application of this rule:
(a) Where appropriate, only the part which determines
the classification under general interpretative rule 3
shall be taken into account.
Note 2(A), Section XI, to which Subheading Note 2(A)
refers, provides:
(A) Goods classifiable in chapters 50 to 55 or in heading
5809 or 5902 and of a mixture of two or more textile
materials are to be classified as if consisting wholly of
that one textile material which predominates by weight over
each other single textile material.
General Rule of Interpretation 3, HTSUSA, provides:
When * * * goods are, prima facie, classifiable under two or
more headings, classification shall be effected as follows:
(a) The heading which provides the most specific
description shall be preferred to headings providing a
more general description. However, when two or more
headings each refer to part only of the materials or
substances contained in mixed or composite goods
* * * those headings are to be regarded as equally
specific in relation to those goods * * * .
(b) Mixtures [and] composite goods consisting of different
materials or made up of different components * * *
which cannot be classified by reference to 3(a), shall
be classified as if they consisted of the material or
component which gives them their essential character,
insofar as this criterion is applicable.
(c) When goods cannot be classified by reference to 3(a) or
3(b), they shall be classified under the heading which
occurs last in numerical order among those which
equally merit consideration.
Subheading Note 2(A) is dependent on the application of
Section XI Note 2(A). The subheading note states that the
classification of textile garments and articles will be governed
by the textile material selected under the section note.
However, the section note is directed towards the classification
of yarns and fabrics which are a "mixture" of two or more textile
materials. According to the Harmonized Commodity Description and
Coding System, Explanatory Notes, at page 705, which are the
official interpretation of the HTSUSA at the international level
(the 4 and 6 digit headings), textile materials may be mixed:
-prior to or during spinning;
-during twisting;
-during weaving.
Accordingly, the mixture of textile materials contemplated
in the section note is not a mixture of two or more separate
fabrics. Before the subheading note, which is predicated on the
section note, can be utilized, it must first be determined to
which of the fabrics comprising the article the section note
(and, therefore, the subheading note) applies.
The garment in question is made of two fabrics. If both
fabrics were imported together in fabric form, Section XI Note
2(A) would not require that the weights of their components be
compared and that classification be according to the textile
material which predominates. Rather, they would be classifiable
as separate fabrics. Therefore, where separate fabrics are
combined to form a textile garment or article, GRI 3 is utilized
first to select which fabric will determine classification.
The correctness of this reasoning is further evidenced by
section (B) of the subheading note. which, as quoted above,
clearly states that only the part selected by GRI 3 shall
determine the classification of, among other things, garments.
As additional support for the above position, the
Explanatory Notes go on to state, also at page 705, that in the
case of fabrics laminated or stitched together, the section note
will apply "only where it is necessary to determine the textile
material which predominates by weight in the fabric taken into
consideration for the classification of the product as a whole."
Thus, where two or more separate fabrics are combined, Section XI
Note 2(A) is not used until a single fabric is selected under GRI
3. While the above quote is concerned with fabrics, the
reasoning clearly carries over to a garment which consists of two
fabrics that are not even joined to form a single fabric.
In the instant garment, the differences between the outer
shell fabrics are such that there is little to compare. Their
weights are relatively close and both have distinctly different
appearances. The manner in which this garment will be worn will
depend on circumstances and the individual tastes of the
purchaser. Accordingly, we conclude that neither outer shell
imparts the essential character to the garment.
HOLDING:
The sample jacket falls within the category of anoraks,
windbreakers, and similar garments. In view of the above, the
submitted sample is prima facie described by, and classifiable
under two subheadings--6201.91.2010, HTSUSA, as a wool garment,
and 6201.92.2050, HTSUSA, as a cotton garment. Therefore, in
accordance with GRI 3(c), it is classifiable under the subheading
which occurs last in numerical order, namely 6201.92.2050, with
duty at the rate of 10 percent ad valorem. Textile restraint
category is applicable.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine
the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
In the instant garment, the differences between the outer
shell fabrics are such that there is little to compare. Their
weights are relatively close and both have distinctly different
appearances. The manner in which this garment will be worn will
depend on circumstances and the individual tastes of the
purchaser. Accordingly, we conclude that neither outer shell
imparts the essential character to the garment.
HOLDING:
The sample jacket falls within the category of anoraks,
windbreakers, and similar garments. In view of the above, the
submitted sample is described by, and classifiable under two
subheadings--6201.91.2010, HTSUSA, as a wool garment, and
6201.92.2050, HTSUSA, as a cotton garment. Therefore, in
accordance with GRI 3(c), it is classifiable under the subheading
which occurs last in numerical order, namely 6201.92.2050, with
duty at the rate of 10 percent ad valorem. Textile restraint
category is applicable.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine
the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division