CLA- 2 RR:TC:TE 959085 CAB
Ms. Sandra L. Toler
Block Industries, Inc.
525 North College Road
Wilmington, NC 28405
RE: Classification of men's upper body garment; Heading 6201;
Heading 6205
Dear Ms. Toler:
This is in response to your inquiry of March 21, 1996,
requesting a tariff classification for a men's garment under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Samples were submitted for examination.
FACTS:
Two samples are at issue. Style 6517 is labeled as a 100
percent printed cotton flannel shell exterior, 100 percent nylon
lining, and 100 percent polyester fill. The garment contains a
quilted lining, a shirt-type collar, flapped breast pockets with
a button means of closure, side seam pockets below the waist, a
full frontal opening with button closures, long sleeves with
adjustable button through cuffs, side vents, and the back panel
has a sewn down tuck. Style 0571 is identical in construction to
Style 6517 with the exception of the shell fabric exterior and
the closures. Style 0571 is composed of 80 percent cotton/20
percent polyester fabric and contains snap closures rather than
button closures.
FACTS:
Whether the subject garments are classifiable as jackets
under Heading 6201, HTSUSA, or as shirts under Heading 6205,
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.
The garments at issue are considered to be hybrid garments
since they possess characteristics found on both shirts and
jackets. 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 and are usually consulted for guidance.
The EN applicable to garments of Heading 6201, HTSUSA,
indicate that garments of the heading are generally worn over all
other clothing for protection against the weather. The EN to
Heading 6205, HTSUSA, state that with the exception of
nightshirts, singlets and other vests of heading 6207, the
heading covers shirts not knitted or crocheted for men or boys
including shirts with detachable collars, dress shirts, sport
shirts and leisure shirts.
The Guidelines for the Reporting of Imported Products in
Various Textile and Apparel Categories, CIE 13/88, [hereinafter,
Textile Guidelines] which are sometimes consulted in classifying
garments which have no clear identity provides a list of features
common in jackets. If a garment possesses at least three of the
listed features and if the result is not unreasonable, then the
garment is generally classifiable as a jacket. Garments that do
not possess at least 3 of the listed features will be considered
on an individual bases. The Textile Guidelines list the
following features that are commonly found in jackets:
1. Fabric weight equal to or exceeding 10 ounces per
square yard
2. A full or partial lining
3. Pockets at or below the waist
4. Back vents or pleats. Also side vents in combination
with back seams
5. Eisenhower styling
6. A belt or simulated belt or elasticized waist on hip
length or longer shirt-jackets
7. Large jacket/coat style buttons, toggles or snaps, a
heavy-duty zipper or other heavy-duty closure, or buttons
fastened with reinforced
thread for heavy-duty use
8. Lapels
9. Long sleeves without cuffs
10. Elasticized or rib-knit cuffs
11. Drawstring, elastic or rib-knit waistband
You contend that both Styles 6517 and 0571 contain three
jacket features, namely, the full lining, side pockets at or
below the waist, and the closures (snaps and buttons) which are
both larger than shirt size buttons.
After examining the subject garments, Customs agrees that
pockets below the waist and the lining are characteristics
commonly found in jackets. Style 6517 also contains snap
closures which arguably appear to be of the type of snaps
provided in the Textile Guidelines . Customs does not believe
that the closures are larger than shirt size buttons. However,
Customs is of the opinion that in addition to the cited features
which point to classification as a jacket, the overall styling of
the subject garments, specifically the highly insulated lining,
render them jackets for classification purposes. Granted, there
are a long line of prior cases where Customs determined that
lined garments very similar in construction to the subject
garments were classifiable as shirts. See, HQ 958117, dated
March 18, 1996; HQ 958512, dated December 1, 1995; HQ 955133,
dated November 17, 1993; HQ 953464, dated April 22, 1993; HQ
083888, dated June 21, 1989; and HQ 082339, dated August 5, 1988.
However, none of the cited cases mentioned that the garments
therein contained an extremely heavy lining that was intended for
protection against the elements which is a basic function of
garments properly classifiable under Heading 6201, HTSUSA. A
heavily insulated lining is uncommon in shirts and serves to
create the impression of a jacket rather than a shirt. Although
Styles 0571 and 6517 contain two definite jacket features and
Style 6517 contains a third questionable jacket feature (snap
closures), due to the heavily insulated lining, Customs is of the
opinion that they are classifiable under Heading 6201, HTSUSA.
In HQ 957013, dated December 12, 1994, Customs classified a
garment similar in appearance to the subject garments with only
two jacket features under Heading 6201, HTSUSA. Customs
specifically stated that, "although style Y0383894H possesses
only two of the Guidelines' jacket features, this office is of
the opinion that it nevertheless creates the overall impression
of a jacket." Customs, in HQ 957013, as in this instance,
primarily rested its conclusion on a particular characteristic
which created the impression of a jacket as opposed to a shirt.
In HQ 957013, the garment therein contained a full-length heavy-duty zipper which was not commonly found on shirts.
HOLDING:
Based on the foregoing, Styles 6517 and 0571 are
classifiable in subheading 6201.92.2051, HTSUSA, which provides
for, in anoraks (including ski-jackets), windbreakers and similar
articles (including padded, sleeveless jackets): of cotton:
other: other: men's. The applicable rate of duty is 9.9 percent
ad valorem and the textile restraint category is 334.
The designated textile and apparel category may be
subdivided into parts. If so, 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 that 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 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 applicable to textile
merchandise, you should contact your local Customs office prior
to importing the merchandise to determine the current status of
any import restraints or requirements.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division