CLA-2 CO:R:C:T 954335 jlj
Mr. John Gammel
Big G Imports Co.
3021 Fifth Ave. So.
Minneapolis, Minnesota 55408
RE: Classification of a men's woven garment
Dear Mr. Gammel:
In your letter of May 11, 1993, you requested a tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) for a men's woven garment manufactured
in Mexico. You submitted a sample garment along with your
letter.
FACTS:
The sample is a men's woven upper body garment made of 80
percent cotton and 20 percent polyester. It has a full frontal
opening without a closure. It has long sleeves, two side patch
pockets at the waist, a notched collar, lapels, two front panels
and two rear panels. The panels are sewn together lengthwise.
There is no lining or interlining.
ISSUE:
What is the HTSUSA classification of the garment?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order. GRI 1 provides that classification shall be according
to the terms of the headings and any relevant section or chapter
notes.
You suggest classifying the garment under the provision for
men's cotton suit-type jackets or blazers, in subheading
6203.32.2040, HTSUSA. Noting the Guidelines for the Reporting of
Imported Products in Various Textile and Apparel Categories, CIE
13/88, however, the garment cannot be classified as a suit-type
coat because it lacks a full frontal button or snap opening.
The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN) are the official
interpretation of the nomenclature at the international level.
The EN for Heading 6201, HTSUSA, state that garments classified
in the heading provide protection from the cold. Inasmuch as the
instant garment does not have any means of closure, it cannot
furnish protection from the weather and is not classified in
Heading 6201.
Following the rationale of Customs Headquarters Ruling
Letter (HRL) 952270 of February 1, 1993, the jacket is classified
as a men's other garment in Heading 6211, HTSUSA.
HOLDING:
The instant garment is classified as a men's other cotton
garment, in subheading 6211.32.0081, HTSUSA, textile category
359, dutiable at the rate of 8.6 percent ad valorem.
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 importation of this merchandise to determine the current
status of any import restraints or requirements.
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. Inasmuch
as 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.
Sincerely,
John Durant, Director
Commercial Rulings Division