CLA-2 RR:TC:TE 960626 jb
John B. Pelligrini, Esq.
Ross & Hardies
65 East 55th Street
New York, NY 10022-3219
RE: Revocation of NY B85374; classification of a men's garment;
shirt v. jacket; Guidelines;
garment must have three jacket features to be classified as
such and if the result is not unreasonable; heading 6201,
HTSUS
Dear Mr. Pellegrini:
This is in regard to your letter dated June 16, 1997,
requesting a revocation of New York Ruling Letter (NY) B85374,
dated June 6, 1997, regarding the classification of certain men's
garments. Samples were submitted to this office for examination.
FACTS:
Several samples of the garments at issue were submitted to
this office for review. We have been advised that some of the
pre-production samples that were initially submitted to our New
York office at the time NY B85374 was issued should be
disregarded because they lack features which have been added to
the production samples. For example, although you state that
style 121L208 had a back tuck rather than a seam (a feature now
found on the production sample), a review of NY B85374
identifies that particular style as having a back seam. On the
other hand, styles 421L511, 121L511 and 122L511 lacked the center
back seam.
It is the opinion of this office that NY B85374 correctly
classified Styles 421L511, 121L511 and 122L511 based on the
features they exhibited at the time they were submitted for a
classification determination. However, styles 221L406/208,
121L208/212/237/242/ 243/222/ 209/244 and
121L241/203/247/211/240/227, which did feature a center back seam
at the time they were submitted, are subject for review. The
different style numbers reflect differences in colors, pattern
assortment and labels.
The production sample is a man's woven cotton shirt-type
garment with a full frontal opening secured by a zipper, a shirt
type collar, long sleeves with a one button cuff and a five inch
opening above the cuff, breast pockets with button through flaps,
side seam pockets below the waist, side vents with combination of
center back seam and a hemmed bottom.
In NY B85374 the garments were classified in heading 6205,
Harmonized Tariff Schedule of the United States (HTSUS), as men's
shirts. You state that this classification determination was
based on the fact that the zipper on the garments did not qualify
as a "heavy duty" zipper and thus was not counted as a jacket
feature. In your opinion the subject garments do qualify as
jackets classifiable in heading 6201, HTSUS. In support of this
classification determination you state the following:
1. The subject garments exhibit three jacket features;
2. Garments similar to the subject garments have been
classified by Customs in the past in heading 6201,
HTSUS. In support of this you make reference to HQ
957305, dated March 2, 1995; HQ 957382 (revoking HQ
956205, dated May 20, 1994), dated February 23, 1995;
and HQ 959085, dated November 26, 1996).
ISSUE:
Whether the subject garments are properly classifiable as
jackets in heading 6201, HTSUS, or as shirts in heading 6205,
HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in
order. Merchandise that cannot be classified in accordance with
GRI 1 is to be classified in accordance with subsequent GRI.
The garments at issue are considered hybrid garments because
they exhibit features generally associated with both a shirt and
a jacket. The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN) to heading 6201, HTSUSA, state
that garments of the heading are generally worn over all other
clothing for protection against the weather. The EN to heading
6205, HTSUSA, indicate that "with the exception of nightshirts,
singlets, and other vests of heading 6207, [the] heading covers
shirts not knitted or crocheted for men or boys including shirts
with detachable collars, dress shirts, sports shirts and leisure
shirts."
Because these garments have features of both a shirt and a
jacket and neither the legal notes to the HTSUS nor the EN
address the issue of whether a garment is classifiable as a
jacket as opposed to a shirt, we look to the Guidelines for the
Reporting of Imported Products in Various Textile and Apparel
Categories, CIE 13/88, (Guidelines) for assistance in
differentiating jackets from shirts:
Shirt-jackets have full or partial front openings and
sleeves, and at the least cover the upper body from the neck
area to the waist. They may be within the coat category if
designed to be worn over another garment (other than
underwear). The following criteria may be used in
determining whether a shirt-jacket is designed for use over
another garment, the presence of which is sufficient for its
wearer to be considered modestly and conventionally dressed
for appearance in public, either indoors or outdoors or
both:
1. Fabric weight equal to or exceeding 10 ounces per
square yard (note (D) below re: CPO style shirts).
2. A full or partial lining.
3. Pockets at or below the waist
4. Back vents or pleats. Also side vents in combination
with back seams.
5. Eisenhower styling.
6. A belt or simulated belt or elasticized waist on hip
length or longer shirt-jackets.
7. Large jacket/coat style buttons, toggles or snaps, a
heavy-duty zipper or other heavy-duty closure, or
buttons fastened with reinforcing thread for heavy-duty
use.
8. Lapels.
9. Long sleeves without cuffs.
10. Elasticized or rib-knit cuffs.
11. Drawstring, elastic or rib-knit waistband.
Garments having features of both jackets and shirts will be
categorized as coats if they possess at least three of the
above listed features and if the result is not
unreasonable.... Garments not possessing at least 3 of the
listed features will be considered on an individual basis.
(Emphasis added)
As explicitly stated in the Guidelines, borderline garments
will be classified as jackets only if they possess three jacket
features and the result is not unreasonable. Although the
submitted samples have the appearance of men's shirts, they also
have three features generally associated with jackets, i.e.,
pockets below the waist, side vents in combination with a back
seam and a heavy duty zipper. Particularly we note that the
zipper found on these garments is of a heavier gauge than
normally found on shirts (see HQ 959085). When we measured the
zipper teeth in their closed condition, we found them to be
approximately 5mm in width. This is a width found to be
acceptable as indicative of a "heavy duty" zipper in past rulings
classifying similar merchandise in heading 6201, HTSUS (as for
example HQ 957305 and 956205).
It is the opinion of this office that based on the overall
appearance of this garment, classification of the submitted
sample as a jacket would not be unreasonable. This is the type
of garment that is very fashionable with young men between the
ages of 18-25 years; it is a garment that will principally be
worn over another outerwear shirt for added warmth. We also note
that the heavy-duty gauge of the zipper found on these garments
would render the garment not only uncomfortable to wear as a
shirt next to the wearer's bare skin, but also uncomfortable or
awkward to zipper frequently.
Accordingly, NY B85374 is revoked for styles 221L406/208,
121L208/212/237/242/ 243/222/ 209/244 and
121L241/203/247/211/240/227. Additionally, as you have submitted
information reflecting that the production samples of styles
421L511, 121L511 and 122L511 will also feature a center back seam
(and side vents) in addition to the pockets below the waist and
heavy duty zipper, those styles are also classified in heading
6201, HTSUS.
HOLDING:
The submitted garment, represented by style number,
221L406/208, 121L208/212/ 237/ 242/243/ 222/ 209/244,
121L241/203/247/211/240/227, 421L511, 121L511 and 122L511, is
properly classifiable in subheading 6201.92.2051, HTSUSA, which
provides for, men's or boys' overcoats, carcoats, capes, cloaks,
anoraks (including ski-jackets), windbreakers and similar
articles (including padded, sleeveless jackets), other than those
of heading 6203: anoraks (including ski-jackets), windbreakers
and similar articles (including padded, sleeveless jackets): of
cotton: other: other; other: other: men's. The applicable rate
of duty is 9.8 percent ad valorem and the quota category is 334.
The designated textile and apparel category may be
subdivided 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 on Current
Import Quotas (Restraint Levels), an issuance of the U.S. Customs
Service, which is updated weekly and is available at the 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 the local
Customs office prior to importing the merchandise to determine
the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division