CLA-2 CO:R:C:T 955663 CAB
District Director of Customs
300 South Ferry Street
Room 2017
San Pedro, CA 90731
RE: Request for Further Review of Protest No. 2720-93-100246,
dated March 11, 1993, concerning girls' upper and lower body
garments
Dear Sir:
This is a decision on application for further review of a
protest timely filed by Grunfeld, Desiderio, Lebowitz & Silverman,
on behalf of Nicholas Imports, against your decision concerning
girls' upper and lower body garments, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue is comprised of girls' jackets and
pants. The outer shell of the garments are constructed of 100
percent woven nylon fabric, while the interior of the garments are
constructed of 65 percent polyester/35 percent cotton jersey knit
fabric. The jackets feature a full frontal opening with a
drawstring means of tightening, a stand-up collar, side pockets at
the waist, long sleeves with elasticized cuffs, and an elasticized
waistband. The pants contain an elasticized waistband with a
drawstring means of tightening, side seam pockets, and elasticized
cuffs. The size range for the garments is 7-14.
This protest concerns entries of the subject pants and jackets
that were liquidated by your port. The pants were liquidated under
subheading 6204.63.3530, HTSUSA, which provides for girls'
trousers. The jackets were liquidated under subheading
6202.93.5020, HTSUSA, which provides for girls' windbreakers or
similar garments. The protestant entered the pants under
subheading 6211.43.0040, HTSUSA, which provides for girls' track
suit trousers. The protestant entered the jackets under subheading
6211.43.0050, HTSUSA, which is the provision for the jacket
component of a girls' track suit.
ISSUE:
Whether the merchandise in question is properly classifiable
as track suits under Heading 6211, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.
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.
In Headquarters Ruling Letter (HRL) 952572, dated June 23,
1993, Customs concluded that garments very similar in construction
to the subject garments were classifiable as track suits under
Heading 6211, HTSUSA, as long as Customs could conclude from the
general appearance of the garments that they fit into a class or
kind of merchandise intended to be used exclusively or mainly for
participation in sporting activities. Assuming that the garments
in question meet this criteria, Customs will not request evidence
of use.
In this instance, the subject garments are composed of a nylon
shell fabric which is commonly used in the manufacturing of track
suits and a lightweight lining capable of breathing and wicking
away moisture. The garments are produced in the 7-14 size range.
See HRL 952572 which determined that woven suits in boys' sizes 8-
20 and girls' suits sizes 7-14 will be considered track suits for
tariff classification purposes (assuming they otherwise meet the
requirements for Heading 6211, HTSUSA). As the subject garments
meet the other requirements for classification as track suits,
including construction, composition, and general appearance, they
are classifiable as track suits under Heading 6211, HTSUSA.
HOLDING:
Based on the foregoing, the jackets are classifiable in
subheading 6211.43.0050, which provides for the jacket component of
a track suit. The applicable rate of duty is 17 percent ad valorem
and the textile restraint category is 635. The pants are
classifiable in subheading 6211.43.0040, HTSUSA, which provides for
track suit trousers. The applicable rate of duty is 17 percent ad
valorem and the textile restraint category is 648.
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.
In accordance with Section 3(A)(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter. Any
reliquidation of the entry in accordance with the decision must be
accomplished prior to mailing of the decision. Sixty days from the
date of the decision the Office of Regulations and Rulings will
take steps to make the decision available to Customs personnel via
the Customs Rulings Module in ACS and the public via the Diskette
Subscription Service, Lexis, Freedom of Information Act and other
public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division