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HQ 955663




April 21, 1994

CLA-2 CO:R:C:T 955663 CAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.43.0040; 6211.43.0050

District Director of Customs
300 South Ferry Street
Room 2017
San Pedro, CA 90731

RE: Request for Further Review of Protest No. 2720-93-100246, dated March 11, 1993, concerning girls' upper and lower body garments

Dear Sir:

This is a decision on application for further review of a protest timely filed by Grunfeld, Desiderio, Lebowitz & Silverman, on behalf of Nicholas Imports, against your decision concerning girls' upper and lower body garments, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue is comprised of girls' jackets and pants. The outer shell of the garments are constructed of 100 percent woven nylon fabric, while the interior of the garments are constructed of 65 percent polyester/35 percent cotton jersey knit fabric. The jackets feature a full frontal opening with a drawstring means of tightening, a stand-up collar, side pockets at the waist, long sleeves with elasticized cuffs, and an elasticized waistband. The pants contain an elasticized waistband with a drawstring means of tightening, side seam pockets, and elasticized cuffs. The size range for the garments is 7-14.

This protest concerns entries of the subject pants and jackets that were liquidated by your port. The pants were liquidated under subheading 6204.63.3530, HTSUSA, which provides for girls' trousers. The jackets were liquidated under subheading 6202.93.5020, HTSUSA, which provides for girls' windbreakers or similar garments. The protestant entered the pants under subheading 6211.43.0040, HTSUSA, which provides for girls' track suit trousers. The protestant entered the jackets under subheading 6211.43.0050, HTSUSA, which is the provision for the jacket component of a girls' track suit.

ISSUE:

Whether the merchandise in question is properly classifiable as track suits under Heading 6211, HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.

Heading 6211, HTSUSA, is the provision for track suits. 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, HTSUSA, state that track suits consist of two garments, one for the upper body and a pair of trousers, which, because of their general appearance and the nature of the fabric, are clearly meant to be worn exclusively or mainly in the pursuit of sporting activities.

In Headquarters Ruling Letter (HRL) 952572, dated June 23, 1993, Customs concluded that garments very similar in construction to the subject garments were classifiable as track suits under Heading 6211, HTSUSA, as long as Customs could conclude from the general appearance of the garments that they fit into a class or kind of merchandise intended to be used exclusively or mainly for participation in sporting activities. Assuming that the garments in question meet this criteria, Customs will not request evidence of use.

In this instance, the subject garments are composed of a nylon shell fabric which is commonly used in the manufacturing of track suits and a lightweight lining capable of breathing and wicking away moisture. The garments are produced in the 7-14 size range. See HRL 952572 which determined that woven suits in boys' sizes 8- 20 and girls' suits sizes 7-14 will be considered track suits for tariff classification purposes (assuming they otherwise meet the requirements for Heading 6211, HTSUSA). As the subject garments meet the other requirements for classification as track suits, including construction, composition, and general appearance, they are classifiable as track suits under Heading 6211, HTSUSA.

HOLDING:

Based on the foregoing, the jackets are classifiable in subheading 6211.43.0050, which provides for the jacket component of a track suit. The applicable rate of duty is 17 percent ad valorem and the textile restraint category is 635. The pants are classifiable in subheading 6211.43.0040, HTSUSA, which provides for track suit trousers. The applicable rate of duty is 17 percent ad valorem and the textile restraint category is 648.

The protest should be allowed in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action.

In accordance with Section 3(A)(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Lexis, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division

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