CLA-2 RR:TC:TE 958723 CAB
Doris Acosta
Warnaco, Inc.
90 Park Avenue, 12th Fl.
New York, NY 10016
RE: Revocation of HRL 957237, dated February 6, 1995; Sleepwear
vs. Outerwear
Dear Ms. Acosta:
This is in reference to Headquarters Ruling Letter (HRL)
957237 issued to you by Customs Headquarters on February 6, 1995.
Customs has reexamined the decision and determined that the
decision was in error. HRL 957237 classified the merchandise in
subheading 6203.42.4015 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). Customs believes HRL 957237
should be revoked to reflect the correct tariff classification in
subheading 6207.91.3010, HTSUSA. Pursuant to section 625(c)(1),
Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section
623 of Title VI (Customs Modernization), of the North American
Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107
Stat. 2057, 2186 (1993), notice of the proposed revocation of HRL
957237 was published on March 13, 1996, in the Customs Bulletin,
Volume 30, Numbers 10/11.
FACTS:
The articles at issue, Style U7130 and Style U7131, are
men's woven brushed cotton pants. They have an elasticized
turned-over waistband with a functional drawstring, a one-button
closure at the waist, a placketed fly opening with a two-button
closure, two inserted side seam pockets, a rear pocket with a
one-button closure and hemmed leg bottoms. The words "Calvin
Klein" are printed on the exterior surface of the waistband at
recurrent intervals.
ISSUE:
Whether the subject garment is classifiable as sleepwear
under Heading 6207, HTSUSA, or as outerwear under Heading 6203,
HTSUSA?
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.
In determining the classification of garments submitted to
be sleepwear, Customs usually considers the factors discussed in
two court cases that dealt with sleepwear. In Mast Industries,
Inc. v. United States, 9 CIT 549, 552 (1985), aff'd 786 F.2d 144
(CAFC, April 1, 1986), the Court of International Trade
considered the classification of a garment claimed to be
sleepwear. The court cited several lexicographic sources, among
them Webster's Third New International Dictionary which defined
"nightclothes" as "garments to be worn to bed." In Mast, the
court determined that the garment at issue therein was designed,
manufactured, and used as nightwear and therefore was
classifiable as nightwear. Similarly, in St. Eve International,
Inc. v. United States, 11 CIT 224 (1987), the court ruled the
garments at issue therein were manufactured, marketed and
advertised as nightwear and were chiefly used as nightwear.
Initially, when these articles were classified in HRL
957237, no evidence was submitted on the importer's behalf
substantiating how these garments were marketed and used. In an
effort to determine how this class of garments was treated in the
trade, a Customs National Import Specialist surveyed several
department stores and concluded that garments substantially
identical to Styles U7130 and U7131 were intended and sold as
loungewear. However, with this request for reconsideration of
HRL 957237, evidence has been presented to Customs in support of
your claim that these garments are sleepwear and should be
classified as sleepwear under Heading 6207, HTSUSA. You
emphasize that these garments will be purchased by major
department stores in their underwear/sleepwear sections. You
state that the garments are designed for wear to bed due to the
lightweight flannel fabric and the loose, roomy construction.
You state that a Calvin Klein Underwear marketing description
used for soliciting customers for these garments describes them
as "flannel pajamas". You have submitted pictures depicting the
subject merchandise in the underwear/sleepwear department in
several different retail stores. You have also submitted
purchase orders which identify the subject garments as articles
belonging to the sleepwear/underwear departments of the
manufacturer.
As stated in Mast, "most consumers tend to purchase and use
a garment in the manner in which it is marketed." You maintain
that these garments are marketed as sleepwear and have submitted
documents supporting this claim. Although the garments possess
features not generally associated with men's sleepwear bottoms,
such as the side-seam pockets and the rear pocket with button
closure, they also possess features such as the overall styling
of the garment and the fabric construction which are associated
with sleepwear. When viewing these characteristics with the
additional information provided regarding the marketing, Customs
agrees that these garments will be principally used as sleepwear
and are classifiable under Heading 6207, HTSUSA.
HOLDING:
Based on the foregoing, Styles U7130 and U7131 are properly
classified in subheading 6207.91.3010, HTSUSA, which provides for
men's sleepwear garments similar to pajamas and nightshirts. The
applicable rate of duty is 6.4 percent ad valorem and the textile
restraint category is 351.
HRL 957237 is hereby revoked.
In accordance with section 625, this ruling will become
effective 60 days from its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).
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, 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
Tariff Classification
Appeals Division