CLA-2 CO:R:C:G 087921 JS
Pamela Walters
Segrets Sun Prints
21 Broadway
Box 830
Rockport, MA 01966
RE: Classification of women's linen jacket; modification of NYRL
854396
Dear Ms. Walters:
This is in response to your letter of August 9, 1990, in
which you requested reconsideration of ruling letter 854396
issued by our New York office concerning the classification,
under the Harmonized Tariff Schedule of the United States
(HTSUSA), of a women's linen jacket from Hong Kong.
FACTS:
The merchandise at issue is a 100 linen, woven garment with
numerous jacket style features, including a double layered
collar, two breast pockets with flap and button closures, double
layered cuffs, a two-inch finished bottom edge, two besom pockets
on either side of the front, and denim-jacket style vertical
seaming which combines several panels in front, and three panels
in back of the garment. In addition, there are two deep pockets
on the inside of each of the front sections of the garment.
The sample will be returned to you under separate cover as
requested.
ISSUE:
Whether a garment with numerous jacket features made of fine
shirt-type linen is considered a shirt or jacket for
classification purposes?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized System is
in accordance with the General Rules of Interpretation (GRI),
taken in order. GRI 1 provides that the classification shall be
determined according to the terms of the headings and any
relevant section or chapter notes.
Heading 6204 provides for, inter alia, women's suit-type
jackets, not knitted or crocheted. The Explanatory Notes (EN)
are the official interpretation of the Nomenclature at the
international level. EN 62.04 applies the provisions of the
Explanatory Note to heading 61.04 mutatis mutandis to the
articles of heading 6204, and state, in relevant part, that the
term "suit" is partially comprised of
one suit coat or suit jacket the outer shell of which,
...consists of at least four panels (two in front and two in
back) sewn together lengthwise, designed to cover the upper
part of the body, with a full front opening without a
closure or with a closure other than a slide fastener
(zipper). It does not extend over the mid-thigh area and
is not for wear over another coat, jacket or blazer.
The merchandise at issue is an upper body covering composed
of over five panels sewn together lengthwise, with a full button-
down opening in front. The garment is also designed to reach the
hip, thereby completing the requirements set forth above.
Furthermore, the Textile and Apparel Category Guidelines,
CIE 13/88, which are used as guidance in the classification of
imported goods, provide for garments having the following
characteristics under the category designation for women's other
coats (which include jackets)
fabric weight equal to or exceeding 10 ounces per
square yard of material; pockets at or below the waist;
Eisenhower styling; a belt or simulated belt or
elasticized waist on hip length or longer shirt-jackets
In addition, they state that
[g]arments having features of both jackets and shirts
will be categorized as coats if they possess at least
three of the above listed features and the result is
not unreasonable. Many such garments will function as
the upper part of leisure suits and will be placed in
the categories for "suit-type coats."
The present garment possesses at least three of the features
listed above and is therefore considered a suit-type coat
classifiable as a woman's jacket under heading 6204, HTSUSA.
Although the fine linen fabric and shirt-sized buttons are not
typical of such jackets, the stitching, pocket placement and size
and shape of the garment is clearly that of jackets, rather than
shirts. The presence of two deep inside pockets at the front of
the garment confirm that this merchandise is a jacket and not a
shirt, and is designed to be worn over a shirt or blouse, as part
of an ensemble.
Heading 6211, HTSUSA, provides for shirt blouses under
women's other garments. The Explanatory Notes for this heading,
however (which apply the provision of EN 61.14 mutatis mutandis),
cover other garments "which are not included more specifically
in the preceding headings of this Chapter." The examples
provided include such items as aprons, boiler suits,
ecclesiastical garments and vestments, scholastic gowns, special
sports or dancing gear. Since the garment at issue is more
specifically encompassed by the prior heading 6204,
classification within heading 6211 is not appropriate.
HOLDING:
Classification of the merchandise at issue is proper under
subheading 6204.39.4060, HTSUSA, which provides for women's or
girls' suits, ensembles, suit-type jackets, blazers, dresses,
skirts, divided skirts trousers, bib and brace overalls, breeches
and shorts (other than swimwear): suit-type jackets and blazers:
of other textile materials: other, other: other, textile category
835 and dutiable at a rate of 6.7 percent ad valorem.
For the above stated reasons, and pursuant to 19 CFR
177.9(d), NYRL 854396 dated August 1, 1990, is modified to
reflect that the subject garment is properly classifiable as a
woman's jacket under heading 6204, HTSUSA.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service which is updated weekly and is
available for inspection at your 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, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Operations Division