CLA-2 RR:TC:TE 959136 CAB
Ms. Rachel Worley
Tower Group International, Inc.
P.O. Box 20729
Atlanta, GA 30320-0729
RE: Reconsideration of DD 848413, dated January 12, 1990;
Classification of scrub type top; Heading 6211; Heading 6206
Dear Ms. Worley:
This is in response to your inquiry of March 26, 1996,
requesting a reconsideration of DD 848413, dated January 12,
1990, issued to you by the Area Director of John F. Kennedy
Airport. Your request is on behalf of Dowling Textile
Manufacturing Company. A sample was submitted for examination.
We would also like to apologize for the delay in responding to
your request.
FACTS:
The garment at issue is a hospital type scrub shirt composed
of 51 percent cotton/49 percent polyester woven fabric. The
pullover garment is loose-fitting, contains a V-neck opening,
short sleeves, and a single breast pocket.
In DD 848413, the garment therein was identical to the
sample garment with the exception of the fabric construction
which was 50 percent cotton/50 percent polyester. The garment of
DD 848413 was classified in subheading 6206.40.3030 of the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which is the provision for women's or girls' blouses,
shirts and shirtblouses, of man-made fibers. You contend that
the garment is properly classifiable in subheading 6211.43.0060,
which provides for women's or girls' track suits, ski-suits and
swimwear, other garments, of cotton.
ISSUE:
Whether the scrub shirt at issue is classifiable under
Heading 6211, HTSUSA, or Heading 6206, 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 subject article is potentially classifiable under two
different headings. Heading 6211, HTSUSA, is the provision for
women's track suits, ski-suits and swimwear, and other garments.
Heading 6206, HTSUSA, is the provision for women's blouses,
shirts, and shirt-blouses.
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 6114 concerning other
garments apply mutatis mutandis, to the articles of Heading 6211,
HTSUSA. The applicable EN to Heading 6114, HTSUSA, provides that
"this heading covers knitted or crocheted garments which are not
included more specifically in the preceding headings of this
Chapter". Applying this language to Heading 6211, HTSUSA,
denotes that Heading 6211, HTSUSA, is not appropriate if the
garments at issue are covered more specifically in preceding
headings. The applicable EN to Heading 6211, HTSUSA, further
states the following:
The heading includes, inter alia:
(1) Aprons, boiler suits (coveralls), smocks and other
protective clothing of a kind worn by mechanics, factory
workers, surgeons, etc.
(2) Clerical or ecclesiastical garments and vestments (e.g.,
monks' habits, cassocks, copes, coutanes, surplices).
(3) Professional or scholastic gowns and robes.
(4) Specialised clothing for airmen, etc. (e.g., airmen's
electrically heated clothing).
(5) Special articles of apparel used for certain sports or
for dancing or gymnastics (e.g., fencing clothing, jockeys'
silks, ballet skirts, leotards.
You contend that the subject top is worn as protective
clothing by surgeons and other hospital personnel and in
accordance with the applicable EN, the top is properly
classifiable under Heading 6211, HTSUSA.
Customs position is that the subject top is not properly
classifiable under Heading 6211, HTSUSA, which provides for other
garments including certain types of protective clothing, instead
the subject top is more specifically provided for in Heading
6206, HTSUSA. Moreover, the protective garments properly
classifiable under Heading 6211, HTSUSA, are of a kind that have
special design features or unique properties that distinguish
them from other garments that are not used for protective
purposes. For example, in Headquarters Ruling Letter (HQ)
952934, dated July 19, 1993, Customs classified coveralls
designed to protect the wearer from microwave radiation under
Heading 6211, HTSUSA. The coveralls at issue in that case were
composed of textile fabric and stainless steel fibers. In HQ
084132, dated July 6, 1989, Customs classified a lab coat made of
100 percent polyester woven fabric with carbon fiber woven into
it as an antistatic component under Heading 6211, HTSUSA. The
lab coat was designed for wear in the electronics industry.
In this instance, there are no special design features or
unique properties that make the subject top suitable for use as
protective clothing. Moreover, there are no characteristics
present in the subject top that distinguishes it from any other
top designed and worn for general all-purpose wear. The subject
top is specifically provided for under Heading 6206, HTSUSA,
thus, classification under Heading 6211, HTSUSA, is not required.
Similarly, in HQ 084087, dated September 7, 1989, garments
described as a two piece scrub suit which was comprised of a top
and pants were classified under Heading 6204, HTSUSA, and Heading
6206, HTSUSA. It is important to note that the garments therein
were classified under the aforementioned headings, despite the
importer's contention that they were properly classifiable under
Heading 6211, HTSUSA, as protective garments.
HOLDING:
If the subject top is comprised chiefly of cotton, it is
classifiable in subheading 6206.30.3040, HTSUSA, which provides
for women's shirts of cotton. The applicable rate of duty is
16.2 percent ad valorem and the textile restraint category is
341.
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, 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
Tariff Classification Appeals
Division