CLA-2 CO:R:C:T 954607 NLP
Mr. Robert J. Mele
Director of Imports
CSI Industries, Inc.
450 Winks Lane
Bensalem, Pa 19020
RE: Classification of a woman's upper body garment made of 65%
polyester and 35% rayon that has long sleeves without cuffs;
shoulder pads and a full front opening with shawl-like
lapels; headings 6102, 6202, 6204 and 6211; Explanatory
Notes to headings 6202 and 6102; jacket; blazer; Guidelines
for the Reporting of Imported Products in Various Textile
and Apparel Categories, CIE 13/88; HRL 952270
Dear Mr. Mele:
This is in response to your letter of June 9, 1993, in which
you requested a tariff classification ruling for a woman's upper
body garment, imported from Hong Kong, under the Harmonized
Tariff Schedule of the United States (HTSUS). A sample was
provided for our examination and will be returned to you with
this ruling letter.
FACTS:
The garment at issue, style no. 414-933543 is a woman's
unlined upper body garment that is made of 65% polyester and 35%
rayon woven fabric. It has a full front opening, long sleeves
without cuffs and shoulder pads. The garment has shawl-like
lapels which fall free from the chest area and are held in place
on the front panels by a matching fabric loop. The shawl-like
lapels can be tied and would provide a closure around the hip
area. The garment will be sold in sizes ranging from 14/16 to
26/28.
ISSUE:
Is the subject upper body woven garment classifiable as a
anorak, windbreaker, or similar article in heading 6202, HTSUS,
as a blazer in heading 6204, HTSUS, or as an other garment of
heading 6211, HTSUS?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order. GRI
1 provides that classification shall be determined according to
the terms of the headings 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's may be applied, taken in
order.
The Guidelines for the Reporting of Imported Products in
Various Textile and Apparel Categories, CIE 13/88, (Guidelines)
offer guidance to the trade community and Customs personnel as to
various characteristics of garments. The Guidelines were
developed and revised in accordance with the HTSUS to insure
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. It is important to remember
that the Guidelines are not hard and fast rules, but guidance in
drawing distinctions between classes of garments. When
determining the classification of garments such as those at issue
here, we believe it is appropriate to look to the Guidelines.
The subject garment appears to possess some characteristics
of a shirt and some features generally associated with jackets.
In regard to garments such as this, the Guidelines list, on page
6, various features generally associated with jackets. Provided
that the result is not unreasonable, if a garment possesses at
least three of the listed features, it would be considered a
jacket. In addition, according to the Guidelines, garments that
do not possess at least three of the listed features will be
considered on an individual basis.
In determining whether the instant garment is a jacket, we
look to the garment's features. The garment exhibits two of the
listed features: lapels and long sleeves without cuffs. The
garment does not possess three features which would trigger
classification as a jacket. However, taking into consideration
the above features and the fact that the garment is designed to
be worn over other outerwear garments and it provides the overall
impression of a jacket, Customs views it reasonable to consider
this garment a jacket.
The next issue to be decided is the proper heading under
which this garment is classifiable. The first heading to
consider is heading 6202, HTSUS, which provides for "[w]omen's or
girls' overcoats, carcoats, capes, cloaks, anoraks (including
ski-jackets), windbreakers and similar articles (including
padded, sleeveless jackets), other than those of heading 6204."
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) provide in regard to heading 6202,
referring back to the ENs for heading 6102, that the garments of
this heading are "characterised by the fact that they are
generally worn over all other clothing for protection against the
weather." The subject garment does not have the general
appearance, construction and weight normally associated with
garments similar to those described in the above EN. The subject
garment is not designed to protect the wearer from the elements
and is, therefore, not similar to windbreakers or anoraks and is
not classifiable in heading 6202, HTSUS.
The next possible heading under which this garment could be
classified is heading 6204, HTSUS, which provides for "[w]omen's
or girls' suits, ensembles, suit-type jackets, blazers..." The
garment at issue is not classifiable in this heading as it does
not have the structured styling or tailoring associated with
jackets and blazers of this heading.
The third possible heading under which this garment could be
classified is heading 6211, HTSUS, which provides for "[t]rack
suits, ski suits and swimwear; other garments." Headquarters
Ruling Letter (HRL) 952270, dated February 1, 1993, classified a
men's upper body woven garment that was made of 55% linen and 45%
cotton in heading 6211, HTSUS. Customs determined that the
garment was considered to be a jacket because it had pockets at
or below the waist, a back vent and large jacket/coat style
pockets. In addition, the garment created the overall impression
of a jacket. However, this garment was excluded from
classification in heading 6201, HTSUS, which provides for, inter
alia, men's or boys' anoraks, windbreakers and similar articles,
as the styling of the garment was not typical of garments worn
for protection against the weather and it was not similar to the
listed garments. As there was no more specific heading within
which the garment could be classifiable, it was classifiable in
heading 6211, HTSUS.
The subject garment is similar to the garment classified in
HRL 952270. It is considered a jacket pursuant to the Guidelines
and it is not classifiable as a garment similar to an anorak or
windbreaker because it is not typical of those garments worn for
protection against the weather. Furthermore, there is no more
specific heading within which this garment could be classified.
As a result, this garment is also classifiable in heading 6211,
HTSUS.
HOLDING:
The subject garment is classifiable in subheading
6211.43.0078, HTSUS, which provides for "[t]rack suits, ski-
suits and swimwear; other garments: [o]ther garments, women's or
girls': [o]f man-made fibers: [j]ackets and jacket-type garments
excluded from headings 6202." The rate of duty is 17% ad valorem
and the textile category code is 635.
The designated textile and apparel categories 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 the importer 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 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, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division