CLA-2 CO:R:C:T 088108 HP
Mr. Daniel C. Holland
District Director
U.S. Customs Service
909 First Avenue
Room 2039
Seattle, WA 98174
RE: Protest No. 3001-90-000133 of January 23, 1990 and
request for further review filed by M & L International
Company, of Skokie, IL. Ski suit; snow suit; principal; use;
actual; coverall; overall; insulated
Dear Mr. Holland:
Protest and request for further review in lieu of review
by the District Director were timely filed against your
liquidation of the following:
Di Impo Name & P Fi Ent Ch Dat Date
st rter Address of o sc ry ec e of
ri No. Importer r al No. k of Liqu
ct t Ye Di Ent idat
C ar gi ry ion
o t
d
e
30 XX- M & L 0 89 XXX X XX/ XX/X
01 XXXX Internationa 1 XXX XX/ X/XX
XXXX l Company XXX XX
X L.P. X
7700 Gross
Point Road
Skokie, IL
60077
FACTS:
The merchandise at issue consists of six styles of boy's
overalls, imported from Korea. These garments were classified
in Binding Line Review PC 837848 of March 14, 1989, under
6211.33.0005, HTSUSA, as boy's overalls insulated for cold
weather protection (now 6211.33.0007). Protestant disagrees
with this result, and argues that the garments should be
classified under subheading 6211.20.1535, HTSUSA, as boy's
ski-suits.
The garments resemble boy's overalls, constructed of a
woven nylon shell, with a 450 mm water resistant application
of plastics and a polyester air-hole filling. The styles
consist of insulated one piece suits designed to cover the
upper and lower parts of the body, including the arms. The
sleeves are insulated and have elasticized cuffs. The legs of
each garment have a sewn-in "gaiter" to stop snow from
entering the garment through the bottom. Each suit has a
permanently attached hood with drawstring tightening in place
of a collar.
ISSUE:
Whether the instant garments are considered ski-suits
under the HTSUSA?
LAW AND ANALYSIS:
Subheading 6211.20, HTSUSA, provides for ski-suits. Note
6 to Chapter 62, HTSUSA, states:
For the purposes of heading 6211, "ski-
suits" means garments or sets of garments
which, by their general appearance and
texture, are identifiable as intended to
be worn principally for skiing (cross-
country or alpine). They consist ... of:
(a) A "ski overall," that is, a one piece
garment designed to cover the upper
and lower parts of the body; in
addition to sleeves and a collar the
ski overall may have pockets or
footstraps;
* * *
Subheading 6211.20, is a use provision. Consequently,
the heading under which the subject merchandise will be
classified will be controlled by the use in the United States
at, or immediately prior to, the date of importation of goods
of the class or kind to which the subject merchandise belongs.
The controlling use is the principal use of this type of
merchandise -- the use which exceeds any other use in the
United States. Additional U.S. Rule of Interpretation 1(a),
HTSUSA.
Both Protestant and the Import Specialist have submitted
voluminous materials purporting to demonstrate the use toward
which this merchandise is put. Advertisements from catalogs
such as J.C. Penney, Sears, and Gorsuch Ltd., Vail (a major
ski apparel retailer), depict garments essentially identical
to the garments at issue as either snow-suits or ski-suits.
Indeed, while the Protestant argues that the garments should
be classified as ski-suits, the invoices related to this
Protest name the apparel "Boy's Overalls" and describe them as
"One Pc Snow Suit." It would seem, therefore, that this
documentation alone is insufficient to determine the principal
use of these garments.
In HRL 082285 DRR of February 15, 1990, we stated that
similar merchandise was not classifiable as ski-suits, since
"[t]he construction of the garment does not support a finding
that it is intended to be worn principally for skiing."
Although no rationale was given to support this conclusion, it
was nonetheless correct. Irrespective of advertising, the use
of this class or kind of merchandise, by children, which
exceeds any other use in the United States, is as recreational
wear in Winter (i.e., romping in the snow, sledding, etc.).
While it may be true that the particular garments imported by
the Protestant are sold as ski-suits, the actual use of
certain shipments of merchandise will not dictate a
classification controlled by principal use.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 6211.33.0005, HTSUSA (now
6211.33.0007), textile category 659, as track suits, ski-suits
and swimwear; other garments, other garments, men's or boys',
of man-made fibers, coveralls, jumpsuits and similar apparel,
other, insulated for cold weather protection. The applicable
rate of duty is 17 percent ad valorem. You should DENY this
Protest in full. A copy of this Protest Review Decision
should be forwarded to the Protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division