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HQ 083925

June 9, 1989

CLA-2 CO:R:C:G 083925 PR; NY 836818

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.91.2010; 6201.92.2050

Donna L. Shira, Esquire
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, New York 10004

RE: Classification of a Reversible Jacket

Dear Ms. Shira:

This ruling is in response to your inquiry of February 9, 1989, on behalf of Polo Ralph Lauren, concerning the tariff status of a man's reversible jacket produced in Singapore.

FACTS:

The submitted sample is a man's waist-length reversible jacket, style F898M, with a full front buttoned opening and elasticized knit cuffs, collar, and waistband. Both exterior surfaces consist of woven fabrics; one is wholly wool and the other wholly cotton. The wool shell has two side patch pockets with button closure flaps, one on each front quarter panel, and a left chest area inserted pocket with a button closure flap. The cotton shell has two slant opening inserted pockets, one on each front quarter panel, near the waistband. The wool shell is stated to weigh 27.54 ounces and the cotton shell 20.02 ounces.

ISSUE:

The issue presented is whether reversible garments with two outer shells of the same construction are classifiable according to the relative weights of the fibers in both shell fabrics combined, pursuant to Section XI Note 2 and Section XI Subheading Note 2, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), or according to the fabric selected in accordance with General Rule of Interpretation 3, HTSUSA.

LAW AND ANALYSIS:

Subheading Note 2, Section XI, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides:

(A) Products of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of chapters 50 to 55 consisting of the same textile materials.

(B) For the application of this rule:

(a) Where appropriate, only the part which determines the classification under general interpretative rule 3 shall be taken into account.

Note 2(A), Section XI, to which Subheading Note 2(A) refers, provides:

(A) Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material.

General Rule of Interpretation 3, HTSUSA, provides:

When * * * goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods * * * those headings are to be regarded as equally specific in relation to those goods * * * .

(b) Mixtures [and] composite goods consisting of different materials or made up of different components * * * which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Subheading Note 2(A) is dependent on the application of Section XI Note 2(A). The subheading note states that the classification of textile garments and articles will be governed by the textile material selected under the section note. However, the section note is directed towards the classification of yarns and fabrics which are a "mixture" of two or more textile materials. According to the Harmonized Commodity Description and Coding System, Explanatory Notes, at page 705, which are the official interpretation of the HTSUSA at the international level (the 4 and 6 digit headings), textile materials may be mixed:

-prior to or during spinning;

-during twisting;

-during weaving.

Accordingly, the mixture of textile materials contemplated in the section note is not a mixture of two or more separate fabrics. Before the subheading note, which is predicated on the section note, can be utilized, it must first be determined to which of the fabrics comprising the article the section note (and, therefore, the subheading note) applies.

The garment in question is made of two fabrics. If both fabrics were imported together in fabric form, Section XI Note 2(A) would not require that the weights of their components be compared and that classification be according to the textile material which predominates. Rather, they would be classifiable as separate fabrics. Therefore, where separate fabrics are combined to form a textile garment or article, GRI 3 is utilized first to select which fabric will determine classification.

The correctness of this reasoning is further evidenced by section (B) of the subheading note. which, as quoted above, clearly states that only the part selected by GRI 3 shall determine the classification of, among other things, garments.

As additional support for the above position, the Explanatory Notes go on to state, also at page 705, that in the case of fabrics laminated or stitched together, the section note will apply "only where it is necessary to determine the textile material which predominates by weight in the fabric taken into consideration for the classification of the product as a whole." Thus, where two or more separate fabrics are combined, Section XI Note 2(A) is not used until a single fabric is selected under GRI 3. While the above quote is concerned with fabrics, the reasoning clearly carries over to a garment which consists of two fabrics that are not even joined to form a single fabric.

In the instant garment, the differences between the outer shell fabrics are such that there is little to compare. Their weights are relatively close and both have distinctly different appearances. The manner in which this garment will be worn will depend on circumstances and the individual tastes of the purchaser. Accordingly, we conclude that neither outer shell imparts the essential character to the garment.

HOLDING:

The sample jacket falls within the category of anoraks, windbreakers, and similar garments. In view of the above, the submitted sample is prima facie described by, and classifiable under two subheadings--6201.91.2010, HTSUSA, as a wool garment, and 6201.92.2050, HTSUSA, as a cotton garment. Therefore, in accordance with GRI 3(c), it is classifiable under the subheading which occurs last in numerical order, namely 6201.92.2050, with duty at the rate of 10 percent ad valorem. Textile restraint category is applicable.

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

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See also:

• Tariff No.: 6201.91.20 - Men's or boys' anoraks, windbreakers and similar articles nesoi, not knitted or crocheted, of wool or fine animal hair
• Tariff No.: 6201.92.20 - Men's or boys' anoraks, windbreakers & similar articles nesoi, not knitted or crocheted, of cotton, not cont. 15% or more by wt of down, etc