CLA-2 RR:CR:TE 965933 TF
Ms. Susan Moretti, Attorney in Fact
TLR-Total Logistics Resource, Inc.
P. O. Box 30419,
Portland, OR 97230
RE: Modification of HQ 088423; CSD 92-11; Classification of unisex jackets and pants as track suits; Imported in equal numbers but separately packed; Classification Based on Condition at the Time of Importation, Classification Based on the Intended Manner of Sale; HQ 962125, dated May 5, 2000
Dear Ms. Moretti:
Pursuant to your classification requests, Customs issued Headquarters Ruling Letter (HQ) 088423, dated May 20, 1991, to your company. This ruling pertained to the tariff classification of certain unisex jackets and pants as track suits. Upon review, the Bureau of Customs and Border Protection (CBP) has determined that the classification is correct, however the analysis applied to reach the classification determination is incorrect. This ruling letter sets forth the correct classification determination based on the articles’ condition as imported rather than the intended manner of sale as represented by the importer.
HQ 088423 is hereby modified for the reasons set forth below.
Pursuant to section 625(c), Tariff Act of 1930, as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub.L. 103-182, 107 Stat. 2057, 2186 (1993) notice of the proposed modification of HQ 088423, dated May 20, 1991 was published on July 2, 2003, in Vol. 37, No. 27 of the CUSTOMS BULLETIN. No comments were received in response to this notice.
FACTS:
The merchandise at issue consists of two combinations of unisex jackets and pants. The first, style Y306 jacket and style Y206 pants, consists of a jacket with a full front opening, a zipper extending to the top of the collar, zippered slant pockets at the waist, elasticized cuffs and waist, and a rear yoke extending more than halfway down the back and covering a mesh liner. The pants have an elasticized waist with no break, side seam pockets, and zippers extending half way up the leg from the elasticized cuffs. Both garments are constructed of 100% woven nylon. You state that these garments will be manufactured in different companies in Malaysia, then sent to a consolidator for shipment to the United States.
Purchase orders submitted with your request indicate that the tops and bottoms are pre-packed separately in cartons of thirty in equal quantities within the same shipment. The tops and bottoms will be sold as "sets" in the United States.
The second combination, style U900, consists of a jacket with a full front zippered opening, zippered, slant pockets at the waist, elasticized cuffs and waist, a drawstring at the waist, and a rear yoke extending more than half way down the back and covering a mesh liner. The trousers have zippers extending from the cuffs to the waist, have adjustable snap tabs at the waist, and are unlined. They are constructed of 100% woven nylon.
ISSUE:
What is the proper classification of the merchandise within the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (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 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.
Woven track suits are provided eo nomine in heading 6211, HTSUSA. EN 62.11 states, in pertinent part, that “the provisions of the Explanatory Note to heading 61.12 concerning track suits…and of the Explanatory Note to heading 61.14 concerning other garments apply, mutatis mutandis, to the articles of this heading.” We refer to EN 61.12 which describes track suits as consisting of two garments, namely:
- A garment meant to cover the upper part of the body down to or slightly below the waist. It has long sleeves, with ribbed or elasticated bands, zip fasteners or other tightening elements at the cuffs. Similar tightening elements, including drawstrings, are generally to be found at the bottom of this garment. When it has a partial or complete opening at the front, it is generally fastened by means of a slide fastener (zipper). It may or may not be fitted with a hood, a collar and pockets.
- A second garment (a pair of trousers) which may be either close or loose fitting, with or without pockets, with an elasticated waistband, drawstring or other means of tightening at the waist, with no opening at the waist and therefore no buttons or other fastening system. However, such trousers may be fitted with ribbed or elasticated bands, slide fasteners (zippers) or other tightening elements at the bottom of the trouser-legs which generally go down to ankle level. They may or may not have footstraps.
Track suits are classifiable based on GRI 1. As such, track suit components that form sets are not required to be “put up for retail sale” under GRI 3(b). In order for the subject track suit components to be classifiable within heading 6211, HTSUSA, as track suits at the time of importation, they should be packed in the same shipment at the time of importation, but not necessarily on the same hanger or in the same container. See Headquarters Ruling (HQ) 962125, dated May 5, 2000, referencing the following: Headquarters Memorandum 085944 PR, dated May 10, 1991; HQ 088423, dated May 20, 1991; HQ 952584, dated December 8, 1992; HQ 952907, dated January 29, 1993; HQ 952704, dated February 1, 1993; HQ 953231, dated May 12, 1993; HQ 954270, dated August 17, 1993; HQ 955519, dated April 15, 1994; HQ 956298, dated March 9, 1995.
In this instance, the subject track suit components are shipped in the same shipment, but separately packaged. The subject track suit components are provided eo nomine in heading 6211, HTSUSA. Further, we refer you to HQ 962125, dated May 5, 2000, which is listed above. In HQ 962125, Customs expressed the view that classification is based on the merchandise’s condition as imported rather than the intent of the importer. Id. (clarifying that matching suit jackets and bottoms are classifiable as suits based on their condition as imported if they are imported in equal numbers in the same size range and meet the chapter note definition of suits.)
This ruling serves to apply HQ 962125, by determining that the subject track suit components are classifiable within heading 6211 (based on their condition as imported), if they are imported together in equal quantities that are matched by size, and if they are constructed and designed to be used exclusively or mainly for athletic activities.
Based on the submitted facts, as the subject track suit components are classifiable in heading 6211, HTSUSA, and since they are shipped together in the same shipment, we find them to be classifiable as track suits. Therefore, we are striking the reference in HQ 088423 to the intent of the importer as this has no bearing on the classification determination and we are classifying the merchandise based on their condition as imported in heading 6211, HTSUSA, which provides for track suits. For further details, we refer you to HQ 962125, which is enclosed.
HOLDING:
HQ 088423, dated May 20, 1991 is hereby modified with regard to the classification based on the intent of the importer.
The matching pants are classifiable in subheading 6211.43.0040, HTSUSA, which provides for "Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls’: Of man-made fibers: Track suits: Trousers.” The general column one duty rate is 16.1 percent ad valorem and the quota category is 648.
The matching jackets are classified in subheading 6211.43.0050, HTSUSA, which provides for "Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls’: Of man-made fibers: Track suits: Other.” The general column one duty rate is 16.1 percent ad valorem and the quota category is 635.
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 Textile Status Report for Absolute Quotas, previously available on the Customs Electronic Bulletin Board (CEBB), which is available now on the CPB website at www.customs.gov.
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.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the CUSTOMS BULLETIN.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division