CLA-2 CO:R:C:T 088807 PR
Mr. Victor K. Saiz
1485 Bayshore Boulevard
San Francisco, California 94124
RE: Modification of NYRL 857599; Classification of Identifier
Scrimmage Vests
Dear Mr. Saiz:
This is in reply to your letter of December 5, 1990,
requesting that we reconsider the ruling in NYRL 857599, dated
November 20, 1990. Our ruling on the matter follows.
FACTS:
The submitted sample is a knitted nylon mesh sleeveless
pullover garment that is stated to be worn over practice jerseys
during football (or other sports) training sessions to
distinguish individuals, positions, or teams. It comes in only
one size; has a rounded neck opening, oversized armholes, and
narrow elastic strips which have been sewn around the inside of
the waist, neck, and armhole openings.
ISSUE:
NYRL 857599 ruled that the instant merchandise is
classifiable under the provision for other women's or girls' knit
vests, of man-made fibers, in subheading 6110.30.3035, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). It is
contended that the "scrimmage vest" should be classified either
(1) under a basket provision for other made up articles of man-
made fibers, in subheading 6307.90, HTSUSA, and not as a garment
since its sole function is to change the color of a player's
jersey; or (2) under a provision for other articles and equipment
for outdoor games, in subheading 9506.99, HTSUSA.
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). GRI 1 provides that for legal
purposes, classification shall be determined according to the
terms of the headings in the tariff and according to any
pertinent section or chapter notes. In this instance, it appears
that we need not go beyond GRI 1 to determine the classification
of the scrimmage vests. In our view, the competing headings
provide for "vests" and similar garments (6110); other
nonspecified garments (6114); clothing accessories (6117); sports
equipment (9506); and "other made up articles" (6307).
The submitted sample has the appearance of an article of
apparel because it covers the entire upper torso from neck to
waist (except the arms) and is worn on the person in the same
manner as a garment. However, wearing apparel, which we believe
to be synonymous with garments, has been defined by the courts to
be articles worn by human beings for reasons of comfort, decency,
or adornment, Antonio Pompeo v. United States, 40 Cust. Ct. 362,
C.D. 2006 (1958), and includes "articles worn for protection
against the elements and those worn for protection against more
localized conditions prevailing in the environment of the home,
workplace, school, or restaurant." Admiral Craft Equipment Corp.
v. United States, 82 Cust. Ct. 162, C.D. 4796 (1979).
Not all garment-like articles are classifiable as apparel.
In Dynamics Classics Ltd. v. United States, 10 CIT 666 (1986),
the court held that plastic exercise suits were worn chiefly to
retain body heat and not as apparel. Therefore, the exercise
suits were not classifiable as apparel.
The subject merchandise does not fit within either the
Antonio Pompeo or Admiral Craft definitions of apparel. However,
it does fall within the Dynamics Classics holding because it is
not worn as a garment. The article is worn solely to allow
others to identify the wearer and serves much the same purpose as
a policeman's badge.
While it appears that the scrimmage vests may be used for
casual wear, no evidence of such use has been submitted.
Accordingly, our decision on this matter has been made without
consideration of uses of the subject merchandise outside of the
area of its intended use in the practice of sports.
In Customs view, the scope of Heading 9506, HTSUSA, which
provides for most sports equipment and which would cover the
subject merchandise if it were determined to be sports equipment,
is limited to the requisites needed for the sport. While we
believe that certain practice equipment (e.g. football tackling
dummies and practice sleds) may be classifiable under Heading
9506, scrimmage vests do not assist the player in the pursuit of
the sport. Instead, they function as a means for coaches to
identify one or more players during a practice session. They are
no more considered to be sports equipment than a numbered square
of paper pinned on a jersey.
Since the instant merchandise is classifiable neither as a
garment nor as sports equipment, the remaining headings to be
considered are Heading 6117, which provides for clothing
accessories, and Heading 6307, which provides for other (not
previously enumerated) made up articles. Obviously, if Heading
6117 is applicable, pursuant to GRI 1, Heading 6307 cannot be
considered.
The Explanatory Notes state that Heading 6117 includes such
articles as labels, badges, and emblems. While some labels may
be considered to be classifiable in Heading 6117 as parts of
garments, badges, emblems, and brand name labels are not
considered to be parts of garments and, therefore, must be
classifiable in Heading 6117 because they are considered to be
"clothing accessories". If badges, emblems, and brand labels,
which usually serve as forms of identification, are clothing
accessories, then it follows that other articles which are worn
on the person primarily for identification, such as the instant
scrimmage vests, are also classifiable as clothing accessories.
HOLDING:
The sample scrimmage vest is classifiable under the
provision for other knit clothing accessories of man-made fibers,
in subheading 6117.80.0035, with duty at the column one rate of
15.5 percent ad valorem. The designated textile and apparel
category applicable to this merchandise is 659.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, pursuant to Section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), NYRL
857599 is modified to reflect the above classification effective
with the date of this letter. If, after your review, you
disagree with the legal basis for our decision, we invite you to
submit any arguments you may have with respect to this matter.
Any submission you wish to make should be received within 30 days
of the date of this letter.
This it is not retroactive. However, NYRL 857599 will not
be valid for importations of the subject merchandise arriving in
the United States after the date of this notice. We recognize
that pending transactions may be adversely affected (i.e. NYRL
857599 will not be applicable to merchandise previously ordered
and arriving in the United States subsequent to this
modification). If it can be shown that you relied on NYRL 857599
to your detriment, you may apply to this office for relief.
However, you should be aware that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.
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