CLA-2 CO:R:C:T 956138 SK
Sandra Liss Friedman
Barnes, Richardson & Colburn
475 Park Avenue South
New York, N.Y. 10016
RE: Classification of a girls' reversible jacket; where both sides
of a reversible garment are equally suitable for wear as the outer
shell, and both sides are classifiable under different subheadings,
classification is determined by a GRI 3(c) analysis; HRL 083536
(10/23/89); HRL 955218 (3/4/94).
Dear Ms. Friedman:
This is in response to your letter of March 18, 1994, on
behalf of your client, Young Gallery, Ltd., requesting a binding
classification ruling for a girls' reversible jacket. A sample
was submitted for our examination.
FACTS:
The submitted sample is identified as style number 1568. It
is a girls' reversible jacket with one shell constructed of a woven
cotton canvas fabric and the second shell constructed of a woven
plaid blended fabric in chief weight of man-made fibers. Both
sides feature a full-front opening secured by five metal snaps,
long sleeves without tightening elements, pockets at or below the
waist, and a corduroy collar. The cotton side has lower patch
pockets with an unsecured flap, while the man-made fiber side has
lower slant pockets.
ISSUES:
1) Whether the garment in question is classifiable as similar
to an anorak or as an overcoat within heading 6202, HTSUSA?
2) Whether it is the woven man-made fiber side or the woven
cotton portion of the reversible jacket which imparts the essential
character?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (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
heading and any relative section or chapter notes, taken in order.
Merchandise that cannot be classified in accordance with GRI 1 is
to be classified in accordance with subsequent GRI's.
Style 1568 is a girls' reversible jacket. One side of the
garment is manufactured of a woven plaid blended fabric in chief
weight of man-made fibers, the other side is constructed of a woven
cotton canvas fabric. In your submission to this office, you
state that although the man-made fiber side exceeds the cotton side
in value and weight, it is the cotton side which controls
classification inasmuch as it "contributes more to the garment in
relation to its use." You state that the cotton side is of a
sturdier construction, has large pockets suitable for holding items
such as gloves, gives more of an outer shell appearance than does
the plaid side, and possesses some wind resistant and moisture
resistant qualities. On the basis of a GRI 3(b) analysis, you
argue that style 1568 is properly classifiable under subheading
6202.92.20, HTSUSA, as it is the cotton side that imparts the
essential character to this garment.
Heading 6202, HTSUSA, is the provision for 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. As style
1568 is a girls' upper body outerwear garment designed to provide
protection against the elements, classification is proper within
this heading. Our next inquiry is whether the subject garment is
classifiable as an overcoat or as an article similar to a anorak
within heading 6202, HTSUSA.
It is the opinion of this office, and that of the Customs
National Import Specialist, that the garment at issue possesses
features common to both anorak-type items and carcoats. This type
of garment is commonly referred to as a "barn coat" or a "barn
jacket." The coat features present include plain cuffs, absence
of tightening elements at the waist or the bottom hem and welted
pockets on the man-made fiber side. Features which are indicative
of anorak-style garments include the expanding patch pockets on the
cotton side and the casual, fairly close-fitting style of this
garment. The snap closures are neutral characteristics and may be
found on both anoraks and carcoats. In Headquarters Ruling Letter
(HRL) 083536, dated October 23, 1989, this office held that anoraks
are generally distinguished from carcoats in that "anoraks... are
worn by those engaging in outdoor winter sports, or by those who
prefer casual styled outerwear" and that car coats are "normally
cut long and full to fit over a sports jacket, suit, dress, etc...
." We believe that based on the subject garment's very casual
styling, it is properly classifiable as an article similar to an
anorak within heading 6202, HTSUSA.
Subheading 6202.92, HTSUSA, provides for anoraks and similar
articles of cotton. Subheading 6202.93, HTSUSA, provides for
anoraks and similar articles of man-made fibers. Both subheadings
potentially provide for this article inasmuch as one side of the
reversible garment is made of woven cotton and the other side is
made of man-made fibers. GRI 3(a) provides that where two or more
headings each refer to part only of an article, classification is
determined using a GRI 3(b) analysis. GRI 3(b) states that the
material or component which imparts the essential character to an
article will determine classification.
In the instant case, both sides of the reversible garment are
equally suitable for wear as the outer shell of the garment. The
decision as to which side will be worn as the outer side on any
given occasion will be based on the personal preference of the
wearer. As both sides of this garment are functional and useable
as outerwear shells for this garment, neither the man-made fiber
fabric nor the cotton fabric is deemed as imparting the essential
character to this garment. Your claim that the cotton side is wind
resistant ignores the fact that it will continue to be wind
resistant if worn on the inside. Moreover, your claim that the red
plaid man-made fiber side is less versatile than the cotton side
because of its color ignores the fact that it is this very color
or design that may appeal to individual wearers and provide the
impetus to wear this side as the outside shell.
GRI 3(c) provides that when goods cannot be classified by
reference to GRI 3(a) or 3(b), they shall be classified under the
heading which occurs last in numerical order among those which
equally merit consideration. As between the competing subheadings
herein at issue, 6202.92 and 6202.93, HTSUSA, it is the latter
which controls classification.
HOLDING:
Style 1568 is classifiable under subheading 6202.93.5011,
HTSUSA, which provides for, inter alia, garments similar to anoraks
of man-made fibers, dutiable at a rate of 29.5 percent ad valorem.
The textile quota category is 635.
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 your client
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 a local Customs office.
Due to the nature of the statistical annotation (the ninth
and tenth digits of the classification) and the restraint
(quota/visa) categories, your client should contact a local Customs
office prior to importation of this merchandise to determine the
current status of any import restraints or requirements.
Sincerely,
John Durant, Director