CLA-2 CO:R:C:T 952572 CAB
District Director of Customs
P.O. Box 52790
Houston, Texas 77052
RE: Request for Further Review of Protest No. 5301-92-100231,
dated June 23, 1992, concerning the classification of boys' upper
and lower body garments
Dear Sir:
This ruling is in response to the protest that was filed by
Scope Imports on June 23, 1992, against your decision concerning
the classification of boys' upper and lower body garments under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise at issue consists of boys' jackets and
matching pants. The subject jacket contains an elasticized
waistband and sleeves. The pants have an elasticized waist and
cuffs. Both garments at issue are constructed of a woven nylon
outer shell fabric. The garments also have a nylon lining made
of 65 percent polyester and 35 percent rayon lining. The
garments are sized small, medium, large, and extra large.
This protest concerns entries of the subject pants and
jackets that were liquidated by your port. The pants were
liquidated under subheading 6203.43.4020, HTSUSA, which provides
for boys' trousers and breeches. The jackets were liquidated
under 6201.93.3520, HTSUSA, which is the provision for boys'
anoraks (including ski-jackets), windbreakers and similar
articles (including padded, sleeveless jackets). The protestant
entered the pants under subheading 6211.33.0030, HTSUSA, which is
the provision for track suit trousers. The protestant entered
the jacket under subheading 6211.33.0035, HTSUSA, which is the
provision for the jacket component of a track suit.
ISSUE:
Whether the merchandise in question is properly classifiable
as track suits under Heading 6211, HTSUSA?
LAW AND ANALYSIS:
Heading 6211, HTSUSA, is the provision for track suits. The
Explanatory Notes to the Harmonized Commodity Description and
Coding System (EN), although not legally binding, are the
official interpretation of the tariff at the international level.
The EN to Heading 6211, HTSUSA, state that track suits consist of
two garments, one for the upper body and a pair of trousers,
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 EN specifically state that to be properly classifiable
under Heading 6211, HTSUSA, as a track suit, the subject garments
must be worn "exclusively or mainly" during sporting activities.
Thus, in prior instances where Customs had a question as to
whether garments would be worn "exclusively or mainly" during
sporting activities, Customs required additional evidence of use.
As children do not participate in structured sporting activities
with the same frequency as adults, Customs consistently requested
additional proof from importers of children's garments to
substantiate a track suit classification claim.
We have reviewed this position and are now of the opinion
that requesting evidence of use for track suit type garments is
not the most effective approach in classifying such garments.
Customs reached this conclusion after realizing that identical
garments could be classified in different headings based on the
quality of evidence an importer submitted to support his or her
track suit classification claim. As long as Customs can conclude
from the general appearance of garments that they fit into a
class or kind of merchandise which is intended to be used
exclusively or mainly for participation in sporting endeavors,
the garments will be classified under Heading 6211, HTSUSA, as a
track suit. This principle is applicable to garments in the
commercial size ranges of 8-20 for boys and 7-14 for girls, as
well as for adult garments. Customs is of the opinion that
younger children wearing track suit-like garments in smaller size
ranges do not participate in sporting activities in compliance
with the requirements of the EN. Thus, children's track suit-
like garments sized in commercial categories smaller than the
aforementioned size ranges will not be accepted by Customs as
track suits.
The merchandise in question has the general characteristics
of a track suit. These features include the elasticized
waistband and cuffs, the nylon shell fabric which is commonly
used in the construction of track suits, and a lightweight lining
that is capable of breathing and wicking away moisture. The
garments' size range is small to extra-large. A company
representative informed Customs that the garments' size range is
identical to the boys' 8-20 commercial size range. Thus, since
the garments at issue fit into a class or kind of merchandise
used exclusively or mainly during sporting activities, they are
classifiable under Heading 6211, HTSUSA, as track suits.
HOLDING:
Based on the foregoing, the pants at issue are properly
classifiable under subheading 6211.33.0030, HTSUSA, which is the
provision for boys' track suit trousers. The applicable rate of
duty is 17 percent ad valorem and the textile restraint category
is 647. The jackets at issue are properly classifiable under
subheading 6211.33.0035, HTSUSA, which is the provision for boys'
track suit jackets. The applicable rate of duty is 17 percent ad
valorem and the textile restraint category is 634.
The protest should be allowed in full. A copy of this
decision should be attached to the Customs Form 19 and provided
to the protestant as part of the notice of action.
Sincerely,
John Durant, Director
Commercial Rulings Division