CLA-2 CO:R:C:T 088473 PR
TARIFF NO.:
Mr. Asher Glauber
G & G Quality Clothing, Inc.
165 Division Avenue
Brooklyn, New York 11211
RE: Classification of a "Praying Kaftan"--a Coat or Religious
Article
Dear Mr. Asher:
This is in reply to your letter of December 12, 1990,
concerning the classification of a garment you refer to as a
"Praying Kaftan".
FACTS:
The submitted sample, made in Hungary, is a long sleeve
slightly longer than knee-length black overcoat with a full
front opening, a collar, and lapels. The exterior satin-like
shell is made of woven polyester fabric and the lining is made
from woven rayon fabric. On the right front panel there are
three fabric covered buttons and three buttonholes; on the left
front panel there is a buttonhole that corresponds to both the
top fabric covered button and to another button on the inside of
the right front panel. Each sleeve has two decorative fabric
covered buttons near its opening. There is a single inside
breast pocket and two exterior inserted pockets in the rear of
the garment. It is accompanied by, and presumably sold with, a
one inch wide knit belt that is slightly over eleven feet long
and which has seven inch fringes on each end.
The garment is worn by Chasidic Jewish men during religious
services on the sabbath. Since they are prohibited from
carrying anything in their hands in public, the garment is worn
while walking to and from the synagogue.
ISSUE:
The issue presented is whether the instant article is
considered to be a garment and classifiable as a coat, or
whether it is considered to be a religious article and not
apparel article.
LAW AND ANALYSIS:
Imported goods are classifiable according to the
General Rules of Interpretation (GRI's) of the Harmonized Tariff
Schedule of the United States (HTSUSA). The pertinent GRI's are
GRI 1, which provides that for legal purposes, classification
shall be determined according to the terms of the headings and
any pertinent section or chapter notes, and GRI 3(a) which
requires that where two or more headings describe the
merchandise, the more specific will prevail.
In this instance, since there is no provision for religious
articles of the type here involved, the competing provisions are
the headings for coats versus the headings for other made up
textile articles. Obviously, if the article is a coat, then
pursuant to GRI 3(a), a provision for coats will take precedence
and prevail over a provision for other made up articles because
a provision for coats is more specific than a provision for
other made up articles.
In HRL 038858, dated May 1, 1975, Customs ruled that
yarmulkes, which, like the instant merchandise, are worn solely
for religious purposes, were classifiable under the provisions
for headwear. As with the yarmulkes, the instant merchandise is
an article of apparel. It looks like an overcoat; it's worn in
the same manner as an overcoat; and in walking to and from the
synagogue, it functions as an overcoat, providing warmth and
protection from the weather.
Even its name, "Praying Kaftan", delineates it as an
article of apparel. Once it is determined to be apparel, it can
only be classified as an overcoat because that is the class of
goods to which it belongs.
The belt and coat are constructed from very different
fabrics and have independent existences--the belt is used with
the coat for religious observances and has no physical
connection with the coat. Accordingly, assuming that the coat
and belt are imported "put up for retail sale" together,
pursuant to GRI's 3(a) and 3(b), HTSUSA, they are considered to
constitute a set. As such, the set is classifiable under the
provision in which the coat is classifiable since the coat is of
primary importance and imparts the essential character to the
set.
HOLDING:
If the coat and belt are imported "put up for retail sale"
together, they constitute a set which is classifiable under the
provision for other men's overcoats of man-made fibers, in
subheading 6201.13.4030, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), with duty, as a product of
Hungary, at the rate of 29.5 percent ad valorem. The textile
and apparel category applicable to the coat is 634. If the belt
is not classifiable as a set with the coat, it is classifiable
under the provision for other made up clothing accessories of
man-made fibers, in subheading 6217.10.0030, HTSUSA, with duty,
as a product of Hungary, at the rate of 15.5 percent ad valorem.
Whether classifiable as set or separately, the designated
textile and apparel category applicable to the belt is 659.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, 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 that you check, close to the time of shipment, the
Status Report On Current Import Quotas (Restraint Levels), an
internal issuance of the U.S. Customs Service, which is
available for inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division