United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 HQ Rulings > HQ 086011 - HQ 112849 > HQ 089071

Previous Ruling Next Ruling
HQ 089071





July 26, 1991

CLA-2 CO:R:C:T 089071 PR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.39.4060

Area Director of Customs
Hemisphere Center
Routes 1 & 9 South
Newark, New Jersey 07114

RE: Request for Further Review of Protest 1001-90-005961, Dated July 6, 1990, Concerning the Classification of Certain Garments--Are They Suit-Type Jackets

Dear Sir:

This ruling is on the protest that was filed against your decision in the liquidation on May 18, 1990, of Entry 4601-233-0360069-8, dated February 2, 1990. The imported merchandise is women's jackets. Our ruling on the matter follows.

FACTS:

The submitted sample, style 203135, produced in Korea, is a woman's waist-length jacket. It has a woven linen outer shell; a full woven man-made fiber fabric lining; long sleeves with single button cuffs; shoulder pads; a full front opening secured with three buttons; notched lapels that continue around to form a collar; two breast area patch pockets with vertical nonexpandable box pleats and pointed flaps secured by single buttons; two vertical rear expandable pleats; front and back yokes; and four darts spaced at intervals around the bottom to shape the garment for a proper fit. The body of the garment consists of five vertical panels--one large back panel and two on each side of the front opening. The garments were invoiced as women's blazers.

ISSUE:

The instant garment was classified under the provision for other suit-type jackets and blazers, in Subheading 6204.39.4060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The importer does not believe that the garments are suit-type jackets or blazers, but maintains that the merchandise is properly classifiable under a subheading for anoraks, windbreakers, and similar articles, in subheading 6202.99.0060, HTSUSA.

LAW AND ANALYSIS:

The appearance of the sample is that of a tailored woman's garment of the type that is commonly worn over a blouse and which coordinates with a lower body garment. However, the importer's representative contends that prior Customs Service rulings and Customs' Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories (hereafter referred to as "Guidelines"), CIE 13/88, prevents the garments from being classified as suit-type jackets.

The rulings cited by the protestant are not applicable to the instant merchandise. Each cited ruling involved merchandise that contained at least one significant feature which distinguished that garment from this merchandise. In the rulings that involve jackets most similar to the subject merchandise, the garments in question are described as having waistbands. We do not mean to imply that suit-type jackets never have waistbands, although we have not seen any to date with that feature, only that apparel is classified according to the characteristics present on each particular garment, and that the cited rulings concern merchandise which is clearly different than that which is the subject of this protest.

The protestant's reliance on the Guidelines is misplaced. The following statement in the Guidelines is cited as support of the protestant's position:

Eisenhower jackets and other casual garments meeting the 3 panel requirement are not "suit-type jackets."

One problem with using the above statement is that it appears in a discussion of "Men's and Boys' Suit-type Jackets; it is not a discussion of women's suit-type jackets. In addition, the instant garment is made with five panels and it has the appearance of a dress jacket rather than as a casual-type jacket. It must be remembered that the Guidelines are just that, guides to be used in identifying garments where the identity of those garments is questionable. The Guidelines may not be used to defeat the proper classification of a garment where the identity of that garment is clearly established by its very appearance. Here, in our view, the sample clearly establishes its identity as a suit-type jacket.

HOLDING:

The merchandise was properly classified under the provision for suit-type jackets, in Subheading 6204.39.4060, HTSUSA. Accordingly, the protest should be denied in full and a copy of this ruling should be attached to the Form 19, Notice of Action, furnished to the protestant.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling