OT:RR:CTF:FTM H300624 JER
Ms. Sheri Lawson
Trade & Regulatory Services
PBB Global Logistics
434 Delaware Ave.
Buffalo, NY 14202
RE: Revocation of HQ 964512 and Modification of NY G80065; Tariff Classification of a Men’s Vest
Dear Ms. Lawson:
On January 30, 2001, U.S. Customs and Border Protection (“CBP”) issued Headquarters Ruling Letter (“HQ”) W964512 in response to your request for reconsideration of New York Ruling Letter (“NY”) G80065, dated August 24, 2000 (referenced in HQ 964512 as Port Decision (“PD”) G80065), on behalf of your client, Ash City Division (“Ash City”), GH Imported Merchandise & Sales Limited, pertaining to the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of a men’s vest imported from Cambodia. NY G80065 classified the men’s vest under heading 6211, HTSUS, and specifically under subheading 6211.33.0054, HTSUS Annotated (“HTSUSA”), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, mens’ or boys’: of man-made fibers: Vests: Other.”
In the request for reconsideration, Ash City opined that the subject men’s vest should be classified as a sleeveless jacket under heading 6201, HTSUS, 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.” In HQ 964512, CBP affirmed the decision in NY G80065 and upheld the classification of the imported men’s vests in heading 6211, HTSUS, as a vest. NY G80065 concerned the tariff classification of a men’s vest and men’s jacket. Upon further review, CBP has determined that HQ 964512 was incorrect in affirming NY G80065 with respect to only the men’s vest. The classification of the men’s jacket in NY G80065 is not affected by this decision. CBP has determined that the men’s vest in NY G80065 is classified under heading 6201, HTSUS. As such, we find that both HQ 964512 and NY G80065 are incorrect. Accordingly, HQ 964512 is hereby revoked and NY G80065 is modified to reflect the proper classification of the men’s vest.
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 action was published on April 23, 2022, in Volume 56, Number 14, of the Customs Bulletin. No comments were received in response to this notice. Upon review of our decision in HQ H300624, CBP found typographical errors. We note that none of the typographical errors or incorrect references affect the substantive findings or outcome of the decision.
FACTS:
In HQ 964512, the men’s vest was described as follows:
The subject merchandise is men’s vest with an outershell composed of 100 percent nylon woven fabric coated with polyurethane. The polyurethane coating is not visible to the naked eye. The garment features a knit, mesh, man-made fiber lining and a full frontal opening with a zipper closure extending through the stand up collar. The garment also has slanted pockets with zippered closures located below the waist and a hemmed bottom.
In the September 11, 2000, request for reconsideration of NY G80065, the vest was described as follows:
The vest has a woven nylon shell and will be made in Cambodia. It has been treated with a 600mm polyurethane clear coat finish, which can pass the AATCC Test Method 35-1985. The water-resistant coating does not obscure the underlying fabric and is not visible. Fabric details follow. A sample is enclosed.
ISSUE:
Whether the subject men’s vest is classified under heading 6201, HTSUS, as a sleeveless jacket or under heading 6211, HTSUS, as a vest.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule 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 GRIs may then be applied.
The 2024 HTSUS provisions under consideration are as follows:
6201 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:
6201.40 Of man-made fibers:
Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets:
Recreational performance wear:
Other:
Other:
Other:
Other:
6201.40.7000 Water resistant . . .
Other
6201.40.7511 Men’s . . .
* * * * *
6211 Track suits, ski-suits and swimwear; other garments:
Other garments, men’s or boys’
6211.33 Of man-made fibers:
6211.33.50 Recreational performance outerwear
Vests
* * * * *
The Additional U.S. Note to Chapter 62, HTSUS, addresses “water resistance” and states in pertinent part:
For the purposes of subheadings . . . 6201.40.70, . . . , the term “water resistant” means that garments classifiable in those subheadings must have a water resistance (see current version of ASTM designations D7017) such that, under a head pressure of 600 millimeters, not more than 1.0 gram of water penetrates after two minutes when tested in accordance with the current version of AATCC Test Method 35-1985. This water resistance must be the result of a rubber or plastics application to the outer shell, lining, or inner lining.
* * * * *
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989).
The provisions of EN 61.01 apply, mutatis mutandi, to heading 6201, HTSUS. EN 61.01 provides, in pertinent part, as follows:
This heading covers a category of knitted or crocheted garments for men or boys, characterized by the fact that they are generally worn over all other clothing for protection against the weather.
It includes :
Overcoats, raincoats, car coats, capes including ponchos, cloaks, anoraks including ski jackets, wind cheaters, wind jackets and similar articles, such as three quarter coats, greatcoats, hooded capes, duffel coats, trench coats, gabardines, parkas, padded waistcoats.
The provisions of EN 61.14 apply, mutatis mutandi, to heading 6211, HTSUS.
EN 61.14 provides, in pertinent part, as follows:
This heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this Chapter.
The heading includes, inter alia :
…
(5) Special articles of apparel, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas, used for certain sports or for dancing or gymnastics (e.g., fencing clothing, jockeys’ silks, ballet skirts, leotards) . . . .
* * * * *
In HQ 964512, CBP stated that the classification of the subject men’s vest rested on whether the garment’s marketing, design, and construction rendered it exclusively suitable for use as a jacket or as a vest. The decision in HQ 964512 reasoned that the eo nomine reference to men’s padded sleeveless jackets within heading 6201, HTSUS, precluded classification of the subject men’s vest because the men’s vest, although sleeveless, was not padded. CBP further stated that the plain language within the parenthetical of heading 6211, HTSUS, which states “including padded, sleeveless jackets” limited classification of sleeveless jackets to those which are padded or otherwise insulated. Additionally, CBP explained that the language of the parenthetical “was unambiguous to the type of outerwear vests” that are included in heading 6201, HTSUS. The fact that padded sleeveless vests are prima facie classified in heading 6201, HTSUS, is not disputed. See e.g., NY 084041, dated June 16, 1989, and HQ 965989, dated December 19, 2002 (CBP classified padded sleeveless jackets under heading 6201, HTSUS). Upon further consideration, we find that the determination in HQ 964512 that only padded sleeveless jackets are classified in heading 6201, HTSUS, is incorrect.
The term “including” means “containing as part of the whole being considered” and is “used for saying that a person or thing is part of a particular group or amount.” The term “including” does not limit the group or whole to the specific item or thing referenced. Instead, the term “including” means that something, in this case sleeveless vests, is an item which is included in a larger group of items to be considered. Thus, the phrase “including padded sleeveless vests” is exemplary of the types of sleeveless vests, which are included but does not preclude classification of other sleeveless articles that might meet the terms of heading 6201, HTSUS. For example, in NY N295141, dated March 26, 2018, CBP classified a non-padded men’s hip-length vest under heading 6201, HTSUS. The men’s vest was constructed from 100% polyester woven fabric containing a 600 mm polyurethane coating. The garment featured a full front opening with a zipper closure, which extended through a stand-up collar; a polyester mesh lining; zippered pockets; an interior mesh pocket with a hook and loop closure; and reflective details on the back body. It also had an elastic drawcord which was threaded through the bottom hem for tightening. The vest in NY N295141 was not insulated or padded but instead had several of the features and characteristics of a rain jacket and was eligible for classification as water resistant if it met the requirements specified in Additional U.S. Note 2 to Chapter 62, HTSUS. Likewise, in HQ 967926, dated January 3, 2006, CBP classified a short-sleeved windshirt in heading 6201, HTSUS, despite the fact that it did not have all the features of a jacket. The windshirt in HQ 967926 was described as short-sleeved, made of a lightweight woven dobby fabric and was water-resistant. The decision in HQ 967926 reasoned that the windshirt was ejusdem generis to the articles of heading 6201, HTSUS. Finally, even if in arguendo the heading is limited to only padded sleeveless jackets, the decisions in NY N295141 and HQ 967926 evidence the fact that it does not preclude other types of sleeveless jackets from being classified as windbreakers, raincoats, or other “similar articles” under heading 6201, HTSUS.
The question of whether the subject men’s vest is classified under heading 6201, HTSUS, as a sleeveless jacket or under heading 6211, HTSUS, as a vest, rests in part, on whether it meets the definition of a jacket or similar article. Likewise, its classification under heading 6201, HTSUS, requires that the subject article provides protection against the elements (i.e., it is padded or insulated, is water resistant or otherwise has the capacity to guard against various weather conditions). EN 61.01, which applies mutatis mutandis to the articles of heading 6201, HTSUS, states: “[T]his heading covers ... garments for men or boys, characterised by the fact that that they are generally worn over all other clothing for protection against the weather.” See HQ 957382, dated February 23, 1995.
In classifying a garment that is not per se an enumerated item under heading 6201, HTSUS the first step is to determine the shared characteristics or purpose of the listed items. See HQ 967926 (discussed supra, noting that a certain windshirt was ejusdem generis to the articles of heading 6201, HTSUS). In previous CBP rulings we examined the factors and characteristics that distinguish between garments that were classifiable as jackets from garments that were classifiable as a shirt in heading 6205, HTSUS. As shall be discussed, one consistent purpose of articles enumerated eo nominee in heading 6201, HTSUS, is the capacity to protect against various weather conditions. While another consistent characteristic is the garment’s capacity to be worn over or atop other garments. For example, in HQ 960626, dated July 25, 1997, CBP addressed the difference between a jacket of heading 6201, HTSUS, and a shirt of heading 6205, HTSUS. This decision noted that in order for the garment to be classified as a jacket, the garment must have at least three of the features set out in the Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88 (Nov. 23, 1988) (hereinafter, “Textile Guidelines”). The garments in HQ 960626 were determined to be designed and constructed to be worn over all other garments. Moreover, in HQ 960626, CBP reasoned that the heavy-duty zipper was of a heavier gauge not typically associated with a shirt worn against the skin and that the material of the jacket added warmth (i.e., protection against weather conditions). See also, HQ 959085, dated November 26, 1996 (CBP distinguished between a jacket and a shirt; finding that the garments were jackets of heading 6201, HTSUS, because they possessed the characteristics of a jacket or coat).
Additionally, CBP has long held that certain physical characteristics, designs, and features were essential for an article to be defined as a jacket for tariff classification purposes. In HQ 950651, dated December 31, 1991, CBP noted that the garment at issue had several characteristics that indicated the article was defined and therefore properly classifiable as a jacket. In particular, HQ 950651 noted that: (1) The sample had “applied cuffs which are often found on jackets and not on shirts;” (2) The “garment had a rib-knit waistband;” and (3) “The extremely generous cut of the article is similar to the proportions of a jacket.” HQ 950651 further noted that the armholes and sleeves were extraordinarily large, and the blouson silhouette enabled this garment to easily accommodate jerseys and other shirts underneath. Likewise, the decision in HQ 950651 noted that while thick or heavily weighted fabric is common among jackets, that lightweight fabric did not preclude the garment at issue from classification as a jacket because “jackets may come in various weights.” Similarly, in HQ 966053, dated May 24, 2004, CBP determined that a garment was classified as a jacket because: (1) it was constructed with a “tailored” fit, and therefore had “the structured styling or tailoring generally found in garments used as jackets”; and (2) because the garment was designed to be “worn over other apparel.” Likewise, in HQ 952024, dated September 15, 1992, in distinguishing between shirts and jackets, CBP noted that garments with “pockets below the waist”, with “ribbed waistbands” and a “means of tightening at the bottom of the garment” were excluded from heading 6205, HTSUS, by the General Explanatory Notes to Chapter 62, but were however, characteristics which were generally associated with jackets of heading 6201, HTSUS.
Although the subject men’s vest is sleeveless, it consists of several features designated for jackets as previously determined by CBP. For instance, it has a full inner lining, which is made of a knit mesh, features patch pockets on the exterior of the vest, which are positioned at the waist, it also features a heavy-duty zipper and a ribbed waist band. The fact that the vest possesses the aforementioned features supports a finding that it is designed to be worn over other garments for protection against weather conditions. Most importantly, the subject merchandise has the characteristics and features of a jacket when using the criteria set forth in previous CBP rulings.
Lastly, we address the Ash City’s assertion that the subject men’s vest is water-resistant. According to the reconsideration request, the vest has a woven nylon shell that is treated with a 600 mm polyurethane clear coat finish. The 600 mm polyurethane clear coat finish is said to pass the AATCC Test Method as required by U.S. Note 2 to Chapter 62, HTSUS. Whether or not the polyurethane clear coat is able to pass the AATCC Test Method was not confirmed or dispelled by the CBP Laboratory at the time HQ 964512 was issued. However, a visual inspection of images taken of the men’s vest reveals that it does feature a nylon shell with a shiny clear coating. While the water-resistant capacity was not examined by the CBP Laboratory, outerwear with a (shiny) polyurethane clear coat is consistent with material designed to provide protection from the rain. See HQ H159096, dated September 9, 2013 (CBP classified women’s raincoats in heading 6202, HTSUS, primarily because they featured a thermoplastic polyurethane (“TPU”) waterproof plastic coating on top of the underlying fabric. Note that the water-resistance of the TPU was not tested by the CBP Laboratory). Much like the raincoats in HQ H159096, the instant men’s vests have the capacity to provide protection against the rain. Additionally, the men’s vest also features a knit mesh lining which is consistent with garments used for outdoor or other exercise activities such as swimming, jogging, etc. CBP has previously classified men’s jackets featuring mesh lining in heading 6201, HTSUS. See NY A85432, dated July 5, 1996; see also, NY B89665, dated October 3, 1997. Additionally, mesh lining helps let air circulate to increase ventilation so that the wearer can cool down and get rid of sweat.
Furthermore, the design of the men’s vest is consistent with the criteria set forth in the ENs to heading 6201, HTSUS. For example, a visual inspection of the garment indicates that it is designed to be worn over another garment with the purpose of offering protection against the elements. The nylon shell and polyurethane clear coat finish has the appearance and construction of a jacket rather than a shirt. Likewise, the mesh lining and heavy-duty zipper do not appear to be the type of material suitable for wearing against the skin as a shirt. It does not have the appearance of a vest designed to be worn over a dress shirt either. Moreover, it covers the upper body from the neck area to the waist area. It has a full front opening that is performed by its heavy-duty zipper that zips from the waist to the chin area forming a stand-up collar, which can provide additional warmth to the neck area. The construction of the ribbed waist band appears to have the capacity to provide protection against the wind or other elements. Lastly, Ash City markets its nylon shell vests alongside its collection of cold weather coats, jackets, and vests. It is substantially similar in purpose, design, and construction to the cold weather coats, jackets, and vests marketed by Ash City. Hence, much like the unpadded vest in NY N295141 and the short sleeved windshirt in HQ 967926, we find that the subject men’s sleeveless vest is ejusdem generis to the articles enumerated in heading 6201, HTSUS. In particular, we find that the subject men’s vest possesses the same characteristics and purpose which unites the coats, jackets, windbreakers and similar articles enumerated eo nomine under heading 6201, HTSUS.
HOLDING:
By application of GRI 1, the subject men’s vest is classified as a jacket in heading 6201, HTSUS. Specifically, if the men’s vest meets the water resistant requirements as specified in Additional U.S. Note 2 to Chapter 62, HTSUS, the applicable subheading will be 6201.40.7000, 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 man-made fibers: Other: Other: Other: Other: Water resistant.” The column one rate of duty is 7.1% ad valorem.
Alternatively, if the men’s vest does not meet the water resistant requirements, the applicable subheading will be 6201.40.7511, 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 man-made fibers: Other: Other: Other: Other, Other, Men’s.” The column one rate of duty is 27.7% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at https://hts.usitc.gov.
EFFECT ON OTHER RULINGS:
NY G80065, dated August 15, 2019, is MODIFIED and HQ 964512, dated January 30, 2001, is hereby REVOKED.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division