CLA-2 CO:R:C:T 954127 CAB
Ms. Kimberly Kotchka
The Leslie Fay Companies, Inc.
1400 Broadway
New York, NY 10018
RE: Reconsideration of NYRL 882834, dated March 11, 1993;
Classification of women's upper body garments; suit-type jacket
v. shirt; Heading 6104; Heading 6106
Dear Ms. Kotchka:
This ruling is in response to your inquiry dated May 4,
1993, requesting reconsideration of New York Ruling Letter (NYRL)
882834, dated March 11, 1993. NYRL 882834 classified two women's
upper body garments under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). Samples were submitted for
examination.
FACTS:
The garments at issue are referred to as Styles 3349 and
3346. Both garments are made of 95 percent cotton and 5 percent
spandex fibers; are constructed from three knit panels, two in
the front, and sewn together lengthwise. Style 3349 has a full-
frontal doubled-breasted opening with a six button means of
closure, a notched lapel collar, long sleeves, and inside
shoulder pads attached to the garment with a slip stitch. Style
3346 contains a V-neck, long sleeves, a full-frontal opening with
a six button means of closure, and shoulders pads attached with a
slip stitch. Style 3346 also features two darts in the front and
rear, and a pointed V-shape opening at the bottom front similar
to that found on vests.
NYRL 882834 ruled that the subject garments were women's
suit-type jackets. The garments were classified in subheading
6104.32.0000, HTSUSA, which provides for women's cotton knit
suit-type jackets. The importer asserts that Styles 3349 and
3346 are garments that are designed, constructed, and intended to
be used as knit shirts.
ISSUE:
Whether the subject garments were properly classified in
NYRL 882834 as suit-type jackets under Heading 6104, HTSUSA, or
whether the garments should be classified under Heading 6106,
HTSUSA, as knit shirts?
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.
Heading 6106, HTSUSA, provides for women's or girls' knitted
or crocheted blouses and shirts. The General EN to Chapter 61
state that shirts and shirt-blouses are garments designed to
cover the upper body, having long or short sleeves and a full or
partial opening starting at the neckline. They may also have
pockets, but only above the waist, and a collar. The EN to
Heading 6106, HTSUSA, are rather general and do not offer much
guidance in classifying the garments at issue.
Heading 6104, HTSUSA, provides for, among other articles,
women's knitted or crocheted suits, suit-type jackets, and
blazers. 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 6104, HTSUSA, which
incorporate the EN for heading 6103, HTSUSA, generally state that
jackets and blazers may be constructed of three or more panels
(of which two are at the front), sewn together lengthwise. With
the exception of allowing the jackets and blazers to be
constructed of three panels, the garments have the same
characteristics of suit jackets, i.e, they are designed to cover
the upper body, have a full front opening with or without a
closure (other than a zipper), do not extend beyond the mid-
thigh area, and are not for wear over another coat, jacket, or
blazer.
The Guidelines for the Reporting of Imported Products in
Various Textile and Apparel Categories, CIE 13/88, provide
guidance regarding characteristics normally associated with
shirts or blouses versus those normally associated with jackets.
Additionally, the Guidelines provide guidance concerning suit-
type coats or jackets. It is important to note, that the
Guidelines are not the sole determining factor for tariff
classification, and are only consulted as an additional source
when the identity of apparel is not otherwise clearly
established. The Guidelines are not exhaustive, therefore, other
factors, including commercial reality, are taken into
consideration when a particular situation requires it.
The Guidelines list various attributes generally associated
with suit-type jackets or coats. Among the features listed are:
(1) tailored; (2) full frontal button or snap opening; (3)
sleeves (of any length); (4) lapels; (5) and three or more
panels, sewn together lengthwise. The Guidelines indicate that
garments having features of both jackets and shirts will be
categorized as coats if they possess at least three of the listed
features. Garments not possessing at least three of the listed
features will be considered on an individual basis.
In recent years there has been a flux of activity concerning
suit-type jackets. Traditionally, the type of garments
classified as a suit-type jacket under Heading 6104, HTSUSA, were
conservative, generally man-tailored articles. However, the
contemporary approach to the manufacturing of suit-type jackets
has been to vary the styles, colors, fabrics, and construction.
Because these less traditional garments are constructed for wear
with identical lower body garments and they retain the basic
structure of a suit-type jacket, they are still classifiable
under the appropriate suit-type jacket heading.
Styles 3349 and 3346 represent the current, less
conservative suit-type jacket manufactured for today's modern
woman. Both garments are constructed of a heavy cotton fabric,
feature decorative, oversized buttons, have a tailored design
with a full frontal opening and a button means of closure, and
they are both designed from three knit panels, of which two are
in the front, and sewn together lengthwise.
In your submission, you contend that the instant garments
are not classifiable as a suit-type jacket due to the fact that
the garments are unlined, contain exposed shoulder pads, lack
pockets below the waist, are constructed of lighter weight
fabric, and lack reinforced buttons. Despite these factors, the
garments in question still retain the appearance of suit-type
jackets. They are also meet at least three of the enumerated
features for suit-type jackets expressed in the Guidelines.
Consequently, the garments in question are classifiable under
Heading 6104, HTSUSA, as suit-type jackets.
HOLDING:
Styles 3349 and 3346 were properly classified in NYRL
882834. Based on the foregoing, Styles 3349 and 3346 are
classifiable under subheading 6104.32.0000, HTSUSA, which
provides for women's cotton knit suit-type jackets. The
applicable rate of duty is 16.9 percent ad valorem and the
textile restraint category is 335.
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
Commercial Rulings Division