CLA-2 CO:R:C:T 089849 JS
Charise Graham
W.G. Carroll, Inc.
185 East Bay Street, Suite 204
Charleston, South Carolina 29402
RE: Boy's track suit; activewear; sporting activity;
classifiable heading 6210, HTSUSA
Dear Ms. Graham:
This is in reference to your letter of June 4, 1991,
requesting classification of a boy's track suit under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise at issue, style no. 38982 and 38984, is a
jacket and pants set for boys. Both garments have an outershell
of woven nylon and an inner lining of 65 percent polyester, 35
percent cotton jersey knit fabric, except that the jacket sleeves
are lined with woven nylon material. The jacket has a full front
opening with a zipper closure and a stand-up collar. There are
two side vent pockets, and the long sleeved cuffs and the
waistband are elasticized. The pants also have an elasticized
waistband and ankle cuffs; you state that this style will be
imported in boys' sizes extra small (5-6), small (8), medium (10-
12) and large (14-16).
The garment components are matched as to size, marketed as a
unit, and color coordinated. You state that the garments have
been treated for water resistance with a 600 mm acrylic coating.
A visual inspection of the outer shell fabric indicates that it
is indeed coated on one side; further testing by the Customs
laboratory confirms that the application of plastics material on
the inner surface passes the water resistance test specified in
chapter 62, Additional U.S. Note 2.
2
ISSUE:
Whether this garment is classifiable as children's playwear
or sportswear.
LAW AND ANALYSIS:
Classification of merchandise under the tariff is in
accordance with the General Rules of Interpretation, (GRI) taken
in order. GRI 1 provides that classification will be determined
by the terms of the heading, and any relevant section or chapter
notes.
The merchandise at issue is potentially classifiable under
four different headings in the tariff. The competing headings
are heading 6211 (track suits), 6210 (garments made up of fabrics
of heading 5903), 6204 (pants) and 6202 (jackets), HTSUSA.
Heading 6211 provides for track suits, ski-suits and
swimwear. The Explanatory Notes (EN) at 62.11, apply, mutatis
mutandis, the provisions of EN 61.12 to the articles of this
heading. The Explanatory Notes constitute the official
interpretation of the tariff at the international level, and
state, in relevant part, that
(A) Track suits, i.e., knitted articles consisting of two
pieces, not lined but sometimes with a raised inner
surface (nap) which, because of their general
appearance and the nature of the fabric, are clearly
meant to be worn exclusively or mainly in the pursuit
of sporting activities.
The full inner lining of both pieces of this garment is made of
65 percent polyester and 35 percent cotton knit material. In HQ
087511, a track suit lined in substantial part (torso and upper
trouser area) with 65 percent polyester/35 percent cotton
lightweight jersey fabric was determined to perform the same
function as an unlined track suit with a raised inner nap
capable of breathing and wicking away perspiration. Thus, the
presence of this type of lining in the garment at issue does not
preclude classification as a track suit.
Next we consider whether the present garment, due to its
general appearance and the nature of the fabric, is clearly meant
to be worn exclusively or mainly in the pursuit of sporting
activities. Inherent in this consideration is the question of
what constitutes a sporting activity, and whether garments of
this type for boys aged 6-14 are considered for use during
sporting activity.
3
Subheading 6211.43 is a use provision. Consequently, the
heading under which the subject merchandise will be classified
will be controlled by the use in the United States at, or
immediately prior to, the date of importation of goods of the
class or kind to which the subject merchandise belongs. The
controlling use is the principal use of this type of merchandise
- the use which exceeds any other individual use in the United
States. See, Additional U.S. Rule of Interpretation 1(a),
HTSUSA.
The term "sporting activity" is not defined by the tariff.
However, common dictionaries define the term "sport" as an
activity requiring more or less vigorous bodily exertion and
carried on according to some traditional form or set of rules,
whether outdoors, as football, hunting, golf, racing, etc., or
indoors, as basketball, bowling, squash, etc. We concur in this
definition and conclude that boys aged 6-14 engage in sporting
activity, or games which follow some traditional form. Thus,
track suits, or warm up suits sized for this age range are
considered garments primarily worn in pursuit of sporting
activity.
We distinguish garments of similar design which are cut in
toddler sizes, on the basis that children of that age group do
not generally engage in sports activity; such garments are
considered activewear or playwear, and are separately
classifiable in upper and lower garment subdivisions.
Heading 6210 provides for garments made up of fabrics of
heading 5907 (textile fabrics otherwise impregnated, coated or
covered). Since the outer shell fabric of both pieces has been
treated with an acrylic coating which is visible to the naked
eye, this garment may be classified as a coated garment. Chapter
Note 5 states that garments which are, prima facie, classifiable
both in heading 6210 and in other headings of this chapter,
excluding heading 6209, are to be classified in heading 6210.
Therefore, although headings 6202 (boys' jackets) and 6204 (boys'
trousers) also apply prima facie to the merchandise at issue, the
chapter note directs classification under heading 6210, thereby
preventing classification of this garment as a track suit of
heading 6211, HTSUSA.
HOLDING:
For the reasons stated above, the merchandise at issue is
classified as follows: the jacket is provided for by subheading
6210.40.1020, HTSUSA, garments, made up of fabrics of heading
5602, 5603, 5903, 5906 or 5907: other men's or boys' garments: of
man-made fibers, other: anoraks (including ski-jackets),
windbreakers and similar articles, textile category 634, dutiable
at the rate of 7.6 percent ad valorem.
4
The trousers are provided for by subheading 6210.40.1035,
HTSUSA, garments, made up of fabrics of heading 5602, 5603,
5903, 5906 or 5907: other men's or boys' garments: of man-made
fibers, other: trousers, breeches and shorts, textile category
647, dutiable at the rate of 7.6 percent ad valorem.
Due to the changeable nature of the statistical annotation
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 issuance
of the U.S. Customs Service, which is available for inspection at
your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division