CLA-2 CO:R:C:T 957628 CMR
Mr. Tim Sammy
Associated Merchandising Corporation
1440 Broadway
New York, New York 10018
RE: Classification of a man's woven nylon windshirt; 6201, HTSUSA
Dear Mr. Sammy:
This ruling is in response to your request of November 1,
1994, regarding the classification of a man's woven nylon
pullover garment referred to as a windshirt. A sample was
submitted with your request. The garment is to be manufactured
in Singapore.
FACTS:
The submitted garment, style 20270000, is a man's woven
nylon pullover featuring a V-neck rib knit crossover neck band,
long sleeves with rib knit cuffs and a rib knit waistband. The
garment has side seam pockets at the waist and is claimed to be
water repellant. In your letter, you state the garment is
designed to be marketed as a windshirt, not as rain protection.
The garment was tested by Customs Office of Laboratory
Services. The lab report indicates the garment has an
application of plastics material, but it did not pass the water
resistance requirements as specified in the tariff schedule at
Additional U.S. Note 2, Chapter 62, Harmonized Tariff Schedule of
the United States Annotated (HTSUSA).
ISSUE:
Is the submitted garment classifiable as a jacket, similar
to a windbreaker in heading 6201, HTSUSA, or as an other garment
in 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]."
The garment at issue has the basic appearance of a pullover
shirt. However, it also has features generally associated with
jackets. Reference to the provisions of the HTSUSA and the
relevant Explanatory Notes (which are the official interpretation
of the HTS at the international level) offer little assistance in
this particular case. Therefore, it is reasonable to look to the
Guidelines for the Reporting of Imported Products in Various
Textile and Apparel Categories, CIE 13/88, for guidance regarding
characteristics normally associated with shirts versus those
normally associated with jackets.
The Guidelines were developed and revised in accordance with
the HTSUSA to insure uniformity, to facilitate statistical
classification, and to assist in the determination of the
appropriate textile categories established for the administration
of the Arrangement Regarding International Trade in Textiles.
They offer guidance to the trade community and Customs personnel
as to various characteristics of garments. It is important,
however, to remember that the Guidelines are not hard and fast
rules, but guidance in drawing distinctions between classes of
garments.
In the Guidelines at pages 5 and 6, characteristics of
shirt-jackets are described and some general guidance in
distinguishing between shirts and jackets is given. Shirt-
jackets are described as having "full or partial front openings
and sleeves, and at the least cover[ing] the upper body from the
neck to the waist." Various features are listed and it is stated
that provided the result is not unreasonable, if a garment
possesses at least three of the listed features it will be
categorized as a jacket. Additionally, it states that
"[g]arments not possessing at least 3 of the listed features will
be considered on an individual basis.
The garment at issue has at least three listed features from
the Guidelines, i.e, pockets at the waist, rib knit cuffs and a
rib knit waistband. However, the garment does not have a full or
partial front opening which weighs against a jacket
classification. Although the garment is not water resistant, it
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has been treated to be water repellant and we believe is similar
to other garments known as wind shirts or wind jackets which are
held out to the public for use in inclement weather while
golfing.
Customs classified a different, though similar, garment in
HRL 956982 of November 22, 1994, as a jacket of heading 6202,
HTSUSA. That garment was described as a windjacket designed to
be worn by golfers during inclement weather. Additionally, in
HRL 957230 of November 29, 1994, Customs classified another very
similar garment as a jacket, similar to a windbreaker, in heading
6201, HTSUSA.
Based upon an overall examination of the features of the
garment, and in light of Customs earlier rulings on almost
identical garments, Customs believes the garment at issue is most
properly classified as a jacket, similar to a windbreaker, in
heading 6201, HTSUSA.
HOLDING:
The garment at issue, style 20270000, is classifiable as a
jacket, similar to a windbreaker, in subheading 6201.93.3511,
HTSUSA, dutiable at 29.3 percent. The garment falls within
textile category 634.
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.
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