CLA-2 CO:R:C:T 951081 CMR
TARIFF NO: 6202.92.1500, 6202.92.2070
Scott Cohn, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, New York 10017
RE: Classification of a girls' reversible jacket;
6113, HTSUSA, v. 6202, HTSUSA, v. 6210, HTSUSA
Dear Mr. Cohn:
This ruling is in response to your request of December 17,
1991, and supplemental submission of May 13, 1992, on behalf of
your client, Rosbro Sportswear Company, Inc., regarding the
classification of a girls' reversible jacket. The merchandise
will be imported from China.
FACTS:
The garment at issue, style 7033, is a girls' reversible
jacket with one outer shell of knit tricot fabric coated with a
non-transparent polyurethane substance that completely obscures
the underlying fabric and a second outer shell made up of 100
percent cotton woven fabric pieces of assorted colors. The
garment features a full frontal opening secured by a reversible
zipper, long sleeves with elasticized sleeve cuffs, and a zipper
placket, secured by hook-and-loop fasteners, which cover the
zipper on the cotton shell and go inside the jacket when the
polyurethane shell is exposed.
The woven outer shell is bright and colorful featuring
adjustable waist tabs, pockets with snap closure flaps, and a
drawstring at the neck which is threaded through the collar. The
polyurethane shell is a solid color and also features adjustable
waist tabs and a drawstring at the neck which is threaded through
the collar. This outer shell has slash pockets at the waist.
-2-
ISSUE:
Is the subject jacket, style 7033, classified according to
the knit tricot and polyurethane outer shell in heading 6113,
HTSUSA, as a garment, made up of knitted or crocheted fabric of
heading 5903, or according to the woven cotton outer shell as a
girls' woven jacket of heading 6202, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes and, provided
such headings or notes do not otherwise require, according to
[the remaining GRIs taken in order]."
In HRL 080817 of August 31, 1987, Customs addressed the
issue of the classification of apparel under the Harmonized
System and Customs position that in most instances garments will
be classified according to their outer shell material. In this
case, we are faced with two outer shells. In other words, we
have two classification choices--classification based on the knit
polyurethane coated outer shell or, classification based on the
woven outer shell.
If the garment is classified according to the knit
polyurethane coated outer shell, it is classifiable under heading
6113, HTSUSA. If the garment is classified according to the
woven outer shell, it is classifiable under heading 6202, HTSUSA.
Thus, the competing provisions are as follows:
6113.00.00 Garments, made up of knitted or crocheted
fabrics of heading 5903, 5906 or 5907
6202.00.00 Women's or girls' overcoats, carcoats, capes,
cloaks, anoraks (including ski-jackets),
windbreakers and similar articles (including
padded, sleeveless jackets), other than those
of heading 6204.
In your supplemental submission, you have attempted to argue
that by application of the chapter notes for Chapters 61 and 62,
the subject jacket must be classified in Chapter 61. This is
based on your interpretation of the notes and the GRIs. You
argue that the garment is made up partly of knit fabric, i.e.,
the outer shell of knit tricot covered with polyurethane, and
therefore, applying GRI 2(b), must be considered a knit article
classified in Chapter 61 and excluded from Chapter 62. However,
you have failed to recognize that the same argument may be made
for the woven outer shell. Applying GRI 2(b), it can be argued -3-
that the garment is made up partly of woven fabric and therefore
must be considered a woven article classified in Chapter 62 and
excluded from Chapter 61.
Another argument put forward is that classification
according to the coated outer fabric, as opposed to the non-
coated woven fabric, is in accord with the objective of the
statute. Chapters 61 and 62 each contain chapter notes [Note 7,
Chapter 61 and Note 5, Chapter 62] which direct that when
garments are classifiable in the provision within the chapter for
garments made up of fabrics of headings 5903, 5906 or 5907, that
provision is to take precedence over any other provision in the
chapter within which the garments are, prima facie, classifiable
[excluding the provision for babies' garments]. Therefore, if a
garment has two knit outer shells, one of which is made up of a
fabric of heading 5903, by application of Note 7, Chapter 61, the
garment would be classifiable in heading 6113, HTSUSA. Likewise,
if a garment has two woven outer shells, one of which is made up
of a fabric of heading 5903, by application of Note 5, Chapter
62, the garment would be classifiable in heading 6210, HTSUSA.
In this case, the garment has two outer shells--one of a
knit coated fabric of heading 5903 and the other of a cotton
woven fabric. The difficulty presented by this situation is that
the outer shells are classifiable in separate chapters. The
legal notes referenced above, Note 7, Chapter 61, and Note 5,
Chapter 62, are specifically limited by their language to
application within their respective chapters. While there may be
some merit to an argument of a statutory scheme, the language of
the statute is plain on its face and Customs will not reach
beyond it. In the absence of clear and convincing evidence to
the contrary, the common meaning of words must prevail. United
States v. Rembrandt Electronics, Inc., 64 CCPA 1, C.A.D. 1175
(1976).
As to your argument, citing HRL 084077 of July 7, 1989, that
as the language of the provision states "having an outer
surface", it is not necessary that both outer surfaces of a
reversible garment meet the requirement of the provision, we
agree. However, the fact that the garment is classifiable in
heading 6113, HTSUSA, does not negate the fact that it is also
classifiable by its other outer shell in heading 6202, HTSUSA.
Application of General Rule of Interpretation (GRI) 3 is
the appropriate remedy. Applying GRI 3(a), headings 6113 and
6202 would appear to be equally applicable as they each refer to
part only of the materials from which the garment at issue is
made. GRI 3(b) requires determination of the component which
imparts the essential character. Finally, GRI 3(c) would require
classification according to the heading which appears last in the
tariff. -4-
As headings 6113 and 6202 are equally applicable under GRI
3(a), we must decide if either the knit coated outer shell or the
woven outer shell imparts the essential character to the jacket.
Each outer shell contributes to the value of the jacket in terms
of function and features that would attract the interest of a
consumer. While the knit coated outer shell may cost more and be
heavier than the cotton woven outer shell, the difference is not
so great to discount the cotton woven outer shell. It has
features which contribute to the value of the jacket such as its
colorful and attractive design. Neither outer shell clearly
outweighs the other so that one may be considered to impart the
essential character. Therefore, GRI 3(c) becomes applicable and
classification is based upon the heading which appears last in
the tariff.
As to T.D. 91-78 and arguments that it supports your
position that the garment at issue is classifiable according to
the knit coated outer shell, we disagree. The interpretation
given to T.D. 91-78 in your submission is incorrect. The T.D. is
not intended to override the application of the legal notes in
Chapters 61 and 62. The T.D. does not support an argument for
cross application of the chapter notes. Neither does it support
classification within heading 6210 as a garment, made up of
fabric of heading 5903. The Harmonized Commodity Description and
Coding System Explanatory Notes, which represents the official
interpretation of the HTS at the international level,
specifically excludes garments made up of knitted or crocheted
fabrics of heading 5903 from heading 6210.
In regard to HRL 084077 of July 7, 1989, your submission has
caused us to review that ruling and we have determined it to be
in error. The ruling will be revoked.
Your request for detrimental reliance will be addressed in a
separate letter.
HOLDING:
The garment at issue, style 7033, if not water resistant, is
classifiable as a girls' woven cotton jacket in subheading
6202.92.2070, HTSUSA, textile category 335, dutiable at 9.5
percent ad valorem. If water resistant, the garment is
classifiable in subheading 6202.92.1500, HTSUSA, textile category
335, dutiable at 6.6 ad valorem.
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 -5-
suggest 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 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 Rulings Division