CLA-2 RR:CR:TE 964203 mbg
John B. Pellegrini, Esq.
Ross & Hardies
Park Avenue Tower
65 East 55th Street
New York, NY 10022-3219
RE: Classification of windbreaker in subheading(s) 6201.93.3000 or
6201.93.3511; Revocation of NY F86944
Dear Mr. Pellegrini:
This letter is in response to your request, on behalf of your client Adidas America, Inc., for reconsideration of New York Ruling Letter (“NY”) F86944, dated May 23, 2000. The windbreaker was originally classified in heading 6211.33.0040 of the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”). You requested that U.S. Customs Office of Regulations & Rulings reconsider the classification of the subject merchandise and it is the determination of this office that the subject merchandise is more properly classified in subheading 6201.93.3000, HTSUSA if determined to be water resistant or in the alternative in subheading 6201.93.3511, HTSUSA, if not determined to be water resistant pursuant to U.S. Additional Legal Note 2 for Chapter 62 of the HTSUSA.
FACTS:
The subject merchandise consists of men’s pullover articles, numbers 708176 through 708184 and 711817 through 711819. All are identical but for color. A sample of article number 708177 was submitted to Customs with your request. The garment is made of nylon fabric, exclusive of trim and will be manufactured in either China, Thailand or Indonesia. It has a v-neck collar with a rib knit band, no front opening, long sleeves with rib knit cuffs, a knit lining of a 65/35 polyester/cotton fabric, and a rib knit waistband. You have stated that the shell fabric of the garment has a plastic (acrylic) coating on its interior surface and qualifies as water resistant under Additional U.S. Note 2, Chapter 62, HTSUS. No supporting documentation is presented with such claim for water resistance.
ISSUE:
What is the proper classification of the subject merchandise?
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 heading of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (“EN”) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI.
The issue in the instant case is whether the submitted sample is properly classifiable as a men's shirt or jacket. A physical examination of the garment reveals that it possesses features traditionally associated with both jackets and shirts and therefore potentially lends itself to classification as either a coat or jacket under headings 6201, HTSUSA, or as a shirt under heading 6205, HTSUSA.
In circumstances such as these, where the identity of a garment is ambiguous for classification purposes, reference to The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88, (“Guidelines”) is appropriate. The Guidelines were developed and revised in accordance with the HTSUSA to ensure 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.
The Guidelines offer the following with regard to the classification of men’s or boys’ shirt-jackets:
Three-quarter length or longer garments commonly known as coats, and other garments such as. . . waist length jackets fall
within this category. . . . A coat is an outerwear garment which covers either the upper part of the body or both the upper and lower parts of the body. It is normally worn over another garment, the presence of which is sufficient for the wearer to be considered modestly and conventionally dressed for appearance in public, either indoors or outdoors or both. . . .
* * *
Shirt-jackets have full or partial front openings and sleeves, and at the least cover the upper body from the neck area to the waist... The following criteria may be used in determining whether a shirt-jacket is designed for use over another garment, the presence of which is sufficient for its wearer to be considered modestly and conventionally dressed for appearance in public, either indoors or outdoors or both:
(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 reinforcing 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.
* * *
Garments having features of both jackets and shirts will be categorized as coats if they possess at least three of the above-listed features and if the result is not unreasonable. . . . Garments not possessing at least three of the listed features will be considered on an individual basis.
See Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE13/88 at 5-6 (Nov. 23, 1988).
Customs recognizes that the garment at issue is a hybrid garment, possessing features of both shirts and jackets. A physical examination of the garment at issue reveals that it possesses three of the Guidelines jacket criteria: the garment has elasticized or rib-knit cuffs, a ribbed waistband, and an inner lining. The garment therefore possesses the requisite number of Guidelines criteria and in addition is constructed from woven nylon which is typically used in windbreakers. The sample submitted is much like the jackets worn by golfers or other athletes for warmth or for protection from light rain.
The next issue is whether the garment at issue is classifiable as an anorak, wind-breaker or similar article of heading 6201, HTSUSA. The Explanatory Notes (EN) to heading 6101, which apply mutatis mutandis to the articles of heading 6201, HTSUSA, state:
[T]his heading covers ... garments for men or boys, characterised by the fact that that they are generally worn over all other clothing for protection against the weather.
It is the opinion of this office that the fabric used in the construction of the subject merchandise will provide a degree of protection against the weather due to the overall styling, knit lining, and woven nylon fabric. Accordingly, the merchandise is classifiable under heading 6201, HTSUS.
You claim that the subject merchandise is water resistant but have not submitted any information which validates such claim. The Additional U.S. Note to Chapter 62 addresses the term “water resistant” and states in pertinent part:
For the purposes of [subheading 6201.93.30], the term “water resistant” means that garments classifiable in those subheadings must have a water resistance (see ASTM designations D 3600-81 and D 3781-79) such that, under a head pressure of 600 millimeters, not more than 1.0 gram of water penetrates after two minutes when tested in accordance with
AATCC Test Method 35-1985. This water resistance must be the result of a rubber or plastics application to the outer shell, lining, or inner lining.
The port of entry may perform such test for water resistant determinations and if the subject merchandise meets the aforementioned standards of U.S. Additional Note, Chapter 62, HTSUSA, the subject merchandise will be classified in subheading 6201.93.30, HTSUSA.
HOLDING:
If the subject merchandise is determined to be water resistant, then the garment is classifiable under subheading 6201.93.3000, HTSUSA, which provides for "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Water resistant.” The general column one rate of duty is 7.3% ad valorem. The applicable textile restraint category is 634.
If the subject merchandise is not determined to be water resistant, then the garment is classifiable under subheading 6201.93.3511, HTSUSA, which provides for "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Men’s.” The general column one rate of duty is 28.4% ad valorem. The applicable textile restraint category is 634.
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 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 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, your client should contact its local Customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division