CLA-2 RR:CR:TE 961736 RH
Mr. W.J. Gonzales
General Manager
Trans-Union Customs Service, Inc.
11941 S. Prairie Avenue
Hawthorne, CA 90250
RE: Classification of a gardening apron; protective garment; heading 6211;
heading 6210; Note 5, Chapter 6210
Dear Mr. Gonzales:
This is in reply to your letter of March 26, 1998, requesting a ruling on the classification of a gardening apron, item number 10013, which will be imported into the United States by Custom Leathercraft, Inc.
FACTS:
The merchandise at issue is a gardening apron made of a coated, woven polyester fabric on the outside and vinyl on the inside which protects clothing from water or stains. It is approximately 33 inches long and 28 inches wide and tapers at the top bib portion to 10 inches wide. It has textile straps at the neck and waist. The apron also has a divided pocket at the center of the chest and another pocket at the waist. There are six snaps along each side of the apron’s front which allows the wearer to form multi-sized pouches for carrying bulky garden items. The textile straps at the waist can be threaded through a metal D-ring at the bottom of each side of the apron for added support.
ISSUE:
What is the proper classification of the gardening apron under the Harmonized Tariff Schedule of the Untied States Annotated (HTSUSA)?
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LAW AND ANALYSIS:
The classification of goods under the HTSUSA 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 Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the tariff at the international level. The EN to heading 6211 state that the EN to heading 6114, concerning other garments, apply mutatis mutandis, to the articles of heading 6211, HTSUSA. The applicable EN to heading 6114, HTSUSA, states, in part, the following:
The heading includes, inter alia:
(1) Aprons, boiler suits (coverall), smocks and other protective clothing of a kind worn
by mechanics, factory workers, surgeons, etc.
In accordance with the EN to heading 6114, Customs classifies garments worn for protective purposes, such as aprons, as wearing apparel in heading 6211, so long as they provide sufficient coverage to protect the wearer from dirt, stains, water, injury, etc. For example, in Headquarters Ruling Letter 959672, dated September 20, 1996, Customs classified an apron substantially similar to your client’s in design and size under heading 6211. The apron in that case was a bib apron made of 100 percent denim cotton fabric. It measured approximately 36 inches in length and 26 inches in width at the waist, tapered from the waist to the chest and was tied at the neck by fabric straps which could be affixed to metal grommets on each side at the top of the bib. The apron also featured one pocket at the chest and another at the waist. This garment provided coverage from the chest to below the knees. Additionally, in HQ 959540, dated April 7, 1997, Customs held that a knee-length apron with three pockets was classifiable as wearing apparel under heading 6211.
In this case, the apron covers the wearer from the neck to just above the knees and protects the wearer’s clothing from dirt, water, etc., while performing gardening-type tasks. Accordingly, we find that the gardening apron qualifies as a protective garment under heading 6211. However, the gardening apron is made of fabrics of heading 5903, HTSUSA, i.e., textile fabrics impregnated, coated, covered or laminated with plastics. Thus, heading 6210, HTSUSA, which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907" also merits consideration in this case.
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Note 5, Chapter 62, HTSUSA, states that “Garments which are, prima facie, classifiable both in heading 6210 and in other headings of this chapter, excluding heading 6209, are to be classified in heading 6210.” Therefore, under the principles of GRI 1, the apron must be classified in heading 6210, instead of heading 6211, as directed by Note 5, Chapter 6210.
Finally, Note 8 to Chapter 62, HTSUSA, pertains to the classification of garments by gender. It states, in pertinent part:
Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.
Since the apron has no features which distinguish it by gender, it is classifiable in the heading covering women’s or girls’ garments.
HOLDING:
The gardening apron, item number 10013, is classifiable under subheading 6210.50.5055, HTSUSA, which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903 or 5907: Other women’s or girls’ garments: Of man-made fibers: Other: Other.” It is dutiable at the general column one rate at 6.4 percent ad valorem. The textile category is 659.
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 importing the merchandise to determine the current applicability of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division