CLA-2 CO:R:C:T 953231 NLP
District Director
U.S. Customs Service
300 South Ferry Street- Room 2017
Terminal Island
San Pedro, CA 90731
RE: Protest No. 2704-92-100134; track suits; jackets and
trousers; garments packed separately and shipped together;
headings 6201, 6203 and 6211; HRLs 085944, 088423 and 952805
Dear Sir:
This is in response to Protest and Request for Further
Review No. 2704-92-100134, dated January 8, 1992. At issue is
the classification of two styles of jackets and one style of
trousers under the Harmonized Tariff Schedule of the United
States (HTSUS).
FACTS:
The imported merchandise consists of two styles of men's
jackets and one style of men's trousers. Both the jackets, style
"Venus-M-1" (Venus) and "Saturn M-32" (Saturn), are made of a
woven nylon fabric and are lined. They have a full front
opening, a zipper extending to the top of a stand up collar, back
vertical vents, a pocket below the waistline and an embroidered
logo. The color pattern for the Venus style is
spruce/marigold/peacock and the color pattern for the Saturn
style is spruce/peacock/marigold.
The trousers, "Pluto M-105" (Pluto), are also made of woven
nylon fabric. They have an exposed elastic drawcord waist,
zippered leg openings, a pocket below the waistline, side seam
pockets and an embroidered logo. The trousers are unlined. The
color of the trousers is spruce.
2400 jackets and 2400 trousers were imported in a single
shipment, but they were packed separately. The breakdown of
garment styles and sizes is a follows:
Small Medium Large X-Large
Venus Jacket 98 360 468 266
Saturn Jacket 96 360 488 264
Pluto Trousers 276 792 883 449
In addition, the protestant submitted a page from the Puma
catalogue depicting the Venus jacket and the Pluto pants. It
states that the sizes available for the jacket range from S-XL
and the jacket's wholesale price is $22.00 and the suggested
retail price is $44.00. The trousers' size range from S-XL and
the wholesale price is $13.50 and the suggested retail price is
$27.00.
Upon liquidation, the jackets were classified in subheading
6201.93.3510, HTSUS, which provides for "[m]en's or boys'
overcoats, carcoats, capes, cloaks, anoraks (including ski-
jackets), windbreakers and similar articles (including padded,
sleeveless jackets), other than those of heading 6203: [a]noraks
(including ski-jackets), windbreakers and similar articles
(including padded, sleeveless jackets): [o]f man-made fibers:
[o]ther: [o]ther: [o]ther: [o]ther: [m]en's." The trousers were
classified in subheading 6203.43.4010, HTSUS, which provides for
"[m]en's or boys' suits, ensembles, suit-type jackets, blazers,
trousers, bib and brace overalls, breeches and shorts (other than
swimwear): [t]rousers...: [o]f synthetic fibers: [o]ther:
[o]ther: [o]ther: [o]ther: [o]ther: [t]rousers and breeches:
[m]en's."
It is the protestant's argument that the jackets and
trousers are mix and match track suits and are classified in
heading 6211, HTSUS. Specifically, the jackets are classified in
subheading 6211.33.0035, HTSUS, which provides for "[t]rack
suits, ski-suits and swimwear; other garments: [o]ther garments,
men's or boys: [o]f man-made fibers: [t]rack suits: [o]ther."
The trousers are classified in subheading 6211.33.0030, HTSUS,
which provides for "[t]rack suits, ski-suits and swimwear; other
garments: [o]ther garments, men's or boys: [o]f man-made fibers:
[t]rack suits: [t]rousers."
ISSUE:
Whether the jackets and trouser should be classified as
track suits in subheadings 6211.33.0035, HTSUS, and 6211.33.0030,
HTSUS, respectively, or whether they are classifiable
individually as separates in subheadings 6201.93.3510, HTSUS and
6203.43.4010, respectively?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order. GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes. In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order.
Customs has determined in Headquarters Ruling Letter (HRL)
085944, dated May 10, 1991, that track suits are not required to
be packed together at the time of importation, on the same hanger
or even in the same container in order to be classified together
under their applicable provisions. Customs further stated that
sets of garments that are not packed together at the time of
importation are classifiable as suits where, at the time of
importation, the importer has the bona fide intention to sell the
suit components as suits, as evidenced by documentation in the
entry package. For example, in HRL 088423, dated May 20, 1991,
Customs dealt with the classification of two combinations of
unisex jackets and pants that were imported in equal quantity on
the same ship and sold as sets in the U.S., but were packaged
separately on importation. Customs held those garments to be
track suits based on purchase orders describing equal quantities
of both jackets and pants, in corresponding sizes and colors, and
the statement that the garments were to be sold as sets.
It is the protestant's argument that the entry documentation
submitted indicates that the subject garments are intended to be
sold as track suits. In support of this position, the protestant
states that equal numbers of pants and jackets (2400 of each)
were imported and the pants and jackets are composed of the same
fabric in coordinating colors. In addition, the submitted
catalogue pages clearly demonstrate that a customer is given 16
jackets which correspond with 12 pants within the "planet" group
of garments. Therefore, a buyer is permitted to order one of
four Venus or Saturn style jackets with any of the Pluto pants.
Each retailer is sold complete sets of pants and jackets.
It is our position that the requisite intent is the physical
manifestation, evidenced in the way in which the articles are
sold. For example, in HRL 952805, dated January 26, 1993,
Customs dealt with the classification of a woven cotton pajama
top and sleep shorts, which were packaged separately and shipped
together. They were individually tagged and priced and it was
stated that the intent was to promote the sale of the coordinated
two piece set. Customs classified these garments separately
stating "if they are to be sold as a pajama set, the two
components should be tagged and priced as a set and not
individual components thereof."
Based on the information in front of us, the subject
garments are not intended to be sold as suits. The catalogue
states both wholesale and retail prices for the Venus jacket and
Pluto pants. This suggests that the retailer intends to permit
the customer a number of options in mixing and matching the
various components and in buying the garments separately.
If the garments are to be sold as a track suit, the two
components should be tagged and priced as a set and not
individual components thereof. Moreover, though it is undisputed
that there is an equal amount of jackets and trousers in the
shipment, there is within given sizes an unequal number of units.
This information indicates that the subject jackets and trousers
are not sold as suits and, as a result, the garments should be
classified separately.
HOLDING:
The Venus and Saturn jackets are classifiable in subheading
6201.93.3510, HTSUS. The Pluto pants are classifiable in
subheading 6203.43.4010, HTSUS.
The protest is denied. 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 on the protest.
The designated textile and apparel categories 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 the importer 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