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HQ 953251


February 8, 1993

CLA-2 CO:R:C:T 953251 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.42.0050

Ronald W. Gerdes, Esquire
Diane L. Weinberg, Esquire
Sandler, Travis & Rosenberg, P.A.
1341 G Street, N.W.
Washington, D.C. 20005-3105

RE: Revocation of DD 877853, dated September 25, 1992; proper classification of ladies' hooded pullover garment in heading 6211, HTSUSA

Dear Mr. Gerdes and Ms. Weinberg:

On September 25, 1992, our New York office issued your client, Angelique Imports, Inc., District Decision (DD) 877853, classifying a ladies' hooded pullover garment in heading 6202, HTSUSA. Upon review, DD 877853 is determined to be in error and is accordingly revoked.

FACTS:

The garment which was the subject of DD 877853, was referred to as Style 60752, and described as a ladies' pullover windbreaker-type jacket constructed from ninety percent cotton and ten percent metallic woven fabric. It features long sleeves with elasticized cuffs, a drawstring at the bottom, a partial "v-neck" opening secured by a drawstring and two side pockets at the waist.

DD 877853 classified the garment in subheading 6202.92.2060, HTSUSA, which provides for, among other things, women's or girls' anoraks, windbreakers and similar articles, of cotton, dutiable at a rate of 9.5 percent ad valorem and subject to quota category 335.

ISSUE:

Whether the subject garment is classifiable in heading 6202, HTSUSA, as a ladies' jacket or in heading 6211, HTSUSA, as a ladies' shirt?

LAW AND ANALYSIS:

Classification 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 is determined in accordance with the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied in the order of their appearance.

Heading 6202, HTSUSA, provides for, among other things, women's or girl's jackets. The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, (CIE), 13/88, dated November 23, 1988, provide assistance in the determination of the appropriate textile categories while insuring uniformity to the HTSUSA. Customs is not bound to the terms of the Guidelines where there are overriding considerations in the classification of the garment.

The Guidelines state that coats or jackets are garments designed to be worn over other outer garments and that a shirt- jacket with three jacket features will be considered a coat only if the result is not unreasonable. The Guidelines further state that the review of the jacket features in the classification of shirt-jackets "may be used" in determining whether such a garment is "designed for use over another garment".

It is critical to note that where Customs, in reexamining the sample garment, determines that its proper classification is based on other characteristics that define its use, the garment need not be reviewed for the presence or absence of three jacket features.

In this case, the weight of the fabric is a compelling consideration that overrides the presence of the jacket features and helps define that garment's use. As such, the garment does not appear as a jacket, to be worn over other outer garments, but as a shirt, to be worn under outer garments.

Heading 6211, HTSUSA, provides for, among other things, women's or girls' shirts. In its description of "shirts", the Guidelines include the following attributes:

1. a length reaching from the neck area to the vicinity of the waist but may extend as far down as the area of the mid-thigh (see "dresses") and may be alluded to commercially as blouses, sport or dress shirts, polo shirts, pullovers, shells, halters or tops, turtleneck shirts, sweatshirts, T-shirts, etc.

2. they may have a collar treatment of any type, including a hood, or no collar.

3. they may have full frontal or back openings, partial openings in front or back, mock openings or no openings (full openings require some means of closure for the sake of modesty).

4. they may have sleeves of any length or no sleeves

5. the bottoms are usually hemmed; however, they may be finished otherwise to prevent ravelling.

The enumerated attributes found in the Guidelines provide an accurate description of the features found on the subject garment (i.e, long sleeves, drawstring at bottom, partial "v- neck" opening secured by drawstring). Accordingly, the ladies' hooded pullover garment is properly classified in heading 6211, HTSUSA.

HOLDING:

The subject merchandise is classifiable in subheading 6211.42.0050, HTSUSA, which provides for, among other things, women's or girls' shirts. The applicable rate of duty is 8.6 percent ad valorem and the quota category is 341.

In order to ensure uniformity in Customs' classification of this merchandise and to eliminate uncertainty, pursuant to section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1), DD 877853 is revoked to reflect the above classification effective with the date of this letter.

Your claim for detrimental reliance will be addressed in a separate letter.

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 your client 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 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, your client 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

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