CLA-2 CO:R:C:T 957230 CMR
Mr. Walter T. Brown
Tomen America Inc.
1285 Avenue of the Americas
New York, New York 10019-6028
RE: Classification of a men's coated nylon pullover garment;
jacket, similar to a windbreaker; heading 6201, HTSUSA
Dear Mr. Brown:
This ruling is in response to your letter of September 16,
1994, requesting the classification of a men's coated nylon
pullover garment, style 610. The garment will be manufactured in
Korea and will be entered through Atlanta. A sample garment was
received with your request and will be returned as requested
under separate cover.
FACTS:
The submitted garment, style 610, is a men's pullover. The
garment has an outershell of 100 percent nylon woven taslan
fabric with a 600mm polyurethane coating. It is fully lined with
100 percent nylon woven taffeta and features long, raglan sleeves
with rib knit cuffs, a rib knit waistband and a rib knit V-shaped
collar. The rib knit material is 100 percent acrylic.
ISSUE:
Is the submitted garment classifiable as a jacket, similar
to a windbreaker, or as an other garment?
LAW AND ANALYSIS:
Classification of goods under the 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 and any relative section or chapter notes and, provided
such headings or notes do not otherwise require, according to
[the remaining GRIs taken in order]."
-2-
The garment at issue has the basic appearance of a pullover
shirt. However, it also has features generally associated with
jackets. Reference to the provisions of the HTSUSA and the
relevant Explanatory Notes (which are the official interpretation
of the HTS at the international level) offer little assistance in
this particular case. Therefore, it is reasonable to look to the
Guidelines for the Reporting of Imported Products in Various
Textile and Apparel Categories, CIE 13/88, for guidance regarding
characteristics normally associated with shirts versus those
normally associated with jackets.
The Guidelines were developed and revised in accordance with
the HTSUSA 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.
They offer guidance to the trade community and Customs personnel
as to various characteristics of garments. It is important,
however, to remember that the Guidelines are not hard and fast
rules, but guidance in drawing distinctions between classes of
garments.
In the Guidelines at pages 5 and 6, characteristics of
shirt-jackets are described and some general guidance in
distinguishing between shirts and jackets is given. Shirt-
jackets are described as having "full or partial front openings
and sleeves, and at the least cover[ing] the upper body from the
neck to the waist." Various features are listed and it is stated
that provided the result is not unreasonable, if a garment
possesses at least three of the listed features it will be
categorized as a jacket. Additionally, it states that
"[g]arments not possessing at least 3 of the listed features will
be considered on an individual basis.
The garment at issue has at least three listed features from
the Guidelines, i.e, a full lining, rib knit cuffs and a rib knit
waistband. However, the garment does not have a full or partial
front opening which weighs against a jacket classification. But,
the garment has been treated to be water resistant, a feature
normally associated with jackets and coats.
Customs classified a different, though similar, garment in
HRL 956982 of November 22, 1994, as a jacket of heading 6202,
HTSUSA. That garment was described as a windjacket designed to
be worn by golfers during inclement weather. We believe the
garment at issue is similar in its intended use due to certain
design features. The full lining and water resistant outershell
are features generally sought in garments to be worn in inclement
weather, such as jackets.
-3-
Based upon an overall examination of the features of the
garment, Customs believes it is most properly classified as a
jacket of heading 6201, HTSUSA.
HOLDING:
If the garment at issue, style 610, meets the water
resistance test of Additional U.S. Note 2, Chapter 62, then the
garment is classified as a jacket, similar to a windbreaker,
water resistant, in subheading 6201.93.3000, HTSUSA, dutiable at
7.6 percent ad valorem. If it fails to meet that test, then it
is classified as a jacket, similar to a windbreaker, in
subheading 6201.93.3511, HTSUSA, dutiable at 29.5 percent. The
garment falls within textile category 634.
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 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