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 957248 - HQ 957314 > HQ 957305

Previous Ruling Next Ruling
HQ 957305




CLA-CO:R:C:T 957305 GG

March 2, 1995

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.92.2051

Mr. Dennis Davis
Director/General Manager
Marigold Garments (Pvt) Ltd.
561/3, Elvitigala Mawatha
Narahenpitiya
Colombo 5, Sri Lanka

RE: Classification of Upper Body Garment; shirt vs. jacket; Textile Category Guidelines, CIE 13/88

Dear Mr. Davis:

This is in response to your request of November 4, 1994, for a ruling on the tariff classification of an upper body garment made by your company in Sri Lanka.

FACTS:

The merchandise at issue is a man's upper body garment made from a woven flannel-like material. The fabric content is not specified. It has a shirt-type collar, a full frontal opening secured by a zipper with teeth measuring approximately 5 mm in width, hemmed long sleeves, pockets on each side at the waist, and a hemmed straight bottom. Two buttoned tabs on each side at the bottom permit a slight adjustment to be made to the fit at the hip level.

ISSUE:

Whether the subject merchandise is properly classifiable as a men's jacket under heading 6201 or 6211 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) or as a shirt under heading 6205, HTSUSA?

LAW AND ANALYSIS:

Articles are classified under the HTSUSA in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be 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.

The issue to be determined in this case is whether the submitted sample is properly classifiable as a men's shirt or jacket. A physical examination of the garment reveals that it possesses features traditionally associated with both jackets and shirts, and therefore, potentially lends itself to classification as either a coat or jacket under headings 6201 or 6211, HTSUSA, or as a shirt under heading 6205, HTSUSA.

In circumstances such as these, where the identity of the garment is ambiguous for classification purposes, reference to The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88, ("Guidelines") is appropriate. The Guidelines were developed and revised in accordance with the HTSUSA to ensure uniformity, to facilitate statistical classification, and to assist in the determination of the appropriate textile categories established for the administration of the Arrangement Regarding International Trade in Textiles.

The Guidelines offer the following with regard to the classification of shirt-jackets:

"Category designation: Other coats, men's and boys':

Three-quarter length or longer garments commonly known as coats, and other garments such as ... waist length jackets fall within this category ... A coat is an outerwear garment which covers either the upper part of the body or both the upper and lower parts of the body. It is normally worn over another garment, the presence of which is sufficient for the wearer to be considered modestly and conventionally dressed for appearance in public, either indoors or outdoors or both.

Shirt-jackets have full or partial front openings and sleeves, and at the least cover the upper body from the neck area to the waist. They may be within the coat category if designed to be worn over another garment (other than underwear). The following criteria may be used in determining whether a shirt-jacket is designed for use over another garment, the presence of which is sufficient for its wearer to be considered modestly and conventionally dressed for appearance in public, either indoors or outdoors or both:

1) Fabric weight equal to or exceeding 10 ounces per square yard;

2) A full or partial lining;

3) Pockets at or below waist;

4) Back vents or pleats. Also side vents in combination with back seams;

5) Eisenhower styling;

6) A belt or simulated belt or elasticized waist on hip length or longer shirt-jackets;

7) Large jacket/coat style buttons, toggles or snaps, a heavy-duty zipper or other heavy- duty closure, or buttons fastened with reinforcing thread for heavy-duty use;

8) Lapels;

9) Long sleeves without cuffs;

10) Elasticized or rib-knit cuffs;

11) Drawstring, elastic or rib-knit waistband.

Garments having features of both jackets and shirts will be categorized as coats if they possess at least three of the above-listed features and if the result is not unreasonable ... Garments not possessing at least three of the listed features will be considered on an individual basis."

The garment under consideration has three of the listed Guidelines features. They are the pockets at or below the waist, the zipper with a heavier gauge than is normally found on shirts, and the long sleeves without cuffs. On account of its styling, this garment also creates the overall impression of a jacket. Therefore, it will be classified as a jacket under the HTSUSA.

The remaining issue is whether this garment is classifiable as an anorak, windbreaker or similar article under heading 6201, HTSUSA, or as a jacket of heading 6211, HTSUSA. The Explanatory Notes (EN) to heading 6101, which apply mutatis mutandis to articles of heading 6201, HTSUSA, state:

"This heading covers ... garments for men or boys, characterized by the fact that they are generally worn over all other clothing for protection against the weather."

Customs has, in the past, classified many different types of lightweight jackets in heading 6201, HTSUSA (e.g., silk bomber jackets and windbreakers). Flannel jackets very similar to the one currently under consideration also have been placed under that provision. See HRL 957013, dated December 12, 1994. Based on this precedent and on the coverage provided to the wearer by this particular jacket, we are of the opinion that this item is a jacket of heading 6201, HTSUSA.

HOLDING:

The following classification is contingent upon the fabric content of the garment being cotton. This information was not furnished by the importer and our designation of the fabric as cotton is based only on a visual, non-scientific examination. Should the fabric content differ, this classification is no longer valid.

This merchandise is classifiable under subheading 6201.92.2051, which provides for, in pertinent part, "[A]noraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): of cotton: other: other ... other: other: men's". The duty rate is 9.9% ad valorem and the textile quota category is 334.

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 agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quota (Restraint Levels), an internal issuance of the U.S. Customs Service, which is updated weekly and is available at your 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, our client should contact its local Customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements.

Sincerely,

John Durant
Director, Commercial

Previous Ruling Next Ruling

See also: