CLA-2 CO:R:C:T 952024 CMR
TARIFF NO: 6211.32.0060
Steven Zisser, Esq.
Stein Shostak Shostak & O'Hara
3580 Wilshire Boulevard
Suite 1240
Los Angeles, CA. 90010-2597
RE: Classification of two 100 percent flannel cotton upper body
pullover garments from India; jackets v. shirts v. other
garments; 6201, HTSUSA, v. 6205, HTSUSA, v. 6211, HTSUSA
Dear Mr. Zisser:
This ruling is in response to your request of May 18, 1992,
on behalf of Darvel, Inc., regarding the classification of two
styles of upper body garments to be imported from India.
FACTS:
Two samples were submitted; neither has a style number.
Both garments are made of 100 percent woven, yarn-dyed, cotton
flannel fabric. Both are pullovers with permanently attached
hoods. One garment has long sleeves without cuffs; the other is
sleeveless. Both have U-shaped openings at the neckline,
kangaroo pockets at the waist and side vents.
You have submitted that the garments are made of fabric
which weighs approximately 11.5 ounces per square yard. However,
the New York Customs Laboratory determined that the fabric from
which the sleeveless sample is made weighs 7.03 ounces per square
yard and the fabric from which the sleeved sample is made weighs
7.34 ounces per square yard.
ISSUE:
Are the submitted samples classifiable as jackets of heading
6201, HTSUSA, as claimed by the importer, or are the garments
classifiable as shirts of heading 6205, HTSUSA, or as other
garments of heading 6211, HTSUSA?
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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]."
You are seeking classification of the subject garments as
jackets of heading 6201, HTSUSA. In support of your position you
rely upon the Explanatory Notes to the Harmonized Commodity
Description and Coding System, the official interpretation of the
HTS at the international level, and the Textile and Apparel
Category Guidelines, CIE 13/88.
The Explanatory Notes for heading 6201, refer back to the
notes for 6101, which state that the garments of that heading are
"characterised by the fact that they are generally worn over all
other clothing for protection against the weather." The note
goes on to give several examples of garments which are included
within the scope of the heading. The examples include various
types of coats and jackets generally worn during inclement
weather. Customs does not view the submitted garments as within
the same class as the enumerated examples.
As for the Textile Guidelines, you have cited the portion of
the Guidelines which addresses the characteristics of shirt-
jackets and provides that generally garments which possess at
least three of the listed features are considered jackets,
provided such a conclusion is reasonable. You have pointed out
elements the subject garments possess which you believe coincide
with the Guidelines list, i.e., the fabric weight (equal to or
exceeding 10 ounces per square yard), the presence of pockets at
or below the waist, and long sleeves without cuffs (present on
only one of the samples). The New York Customs Laboratory found
the fabric weight to be less than 10 ounces per square yard.
Neither garment possess at least three features listed in the
Guidelines as generally indicative of jackets. Although the
garments each possess a permanently attached hood, Customs views
that feature as insufficient to support classification as jackets
without additional jacket features which these garments lack.
The Explanatory Notes for Chapter 62 provide in the general
notes to the chapter: "[s]hirts and shirt-blouses are garments
designed to cover the upper part of the body, having long or
short sleeves and a full or partial opening starting at the
neckline." The Explanatory Notes for heading 6205, HTS,
specifically exclude "garments having the character of wind-
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cheaters, wind-jackets, etc. of heading 62.01, which generally
have a tightening at the bottom, [and] . . . jackets of heading
62.03, which generally have pockets below the waist," and
sleeveless garments.
The submitted samples do not have a full or partial opening
starting at the neckline. They each have pockets below the waist
and one is sleeveless. Clearly, they are excluded from heading
6205, HTSUSA.
Having eliminated headings 6201, HTSUSA, and 6205, HTSUSA,
we are left with heading 6211, HTSUSA, which provides for other
garments. The garments are classifiable in subheading
6211.32.00, HTSUSA, which provides for men's or boys' other woven
garments of cotton. There are two competing statistical
provisions in that subheading within which these garments may be
classified. They are 6211.32.0060, HTSUSA, which provides for
shirts, excluded from heading 6205, and 6211.32.0080, HTSUSA,
which provides for other (i.e., the provision for items not
otherwise specifically provided for under subheading 6211.32.00,
HTSUSA).
In your submission, you refer to the Textile Guidelines
exclusion of sleeveless garments from the shirt category. The
Guidelines were amended and notice of that amendment appeared in
the June 4, 1991 Federal Register. The amendment changed the
description for shirts in the Guidelines to read "shirts may have
sleeves or be sleeveless."
Customs does not believe that the Guidelines eliminates
these garments from classification as shirts. The Guidelines are
just that--guidelines.
HOLDING:
The garments at issue are each classifiable as woven cotton
shirts, excluded from heading 6205, in subheading 6211.32.0060,
HTSUSA, textile category 340, dutiable at 8.6 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
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.
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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