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HQ 959129




December 30, 1996

CLA-2 RR:TC:TE 959129 RH

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500

Mr. Johnny Lee
BJ Customs Brokerage Co., Inc.
P.O. Box 91034
Los Angeles, CA 90009-1034

RE: Revocation of District Decision PD 818415; Classification of a Reversible Jacket;
Men's or Women's; Note 8, Chapter 62; Subheading 6202.93

Dear Mr. Lee:

On February 2, 1996, Customs issued ruling letter PD 818415 (copy enclosed) regarding the classification of a reversible jacket, which your client, Marshall Gobuty International, Inc., intended to import from China. In that ruling, the jacket was classified as a men's or boys' anorak (including ski-jackets), windbreaker or similar article under subheading 6201.93.3000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). If the garment passed the water resistance test of Additional U.S. Note 2 to Chapter 62, it was classified under subheading 6201.93.3511, HTSUSA. At the request of our New York office, we reviewed PD 818415 and determined that the jacket should have been classified as a women's or girls' garment. This ruling, therefore, revokes PD 818415 and classifies the garment under either subheading 6202.93.4500 or subheading 6202.93.5011, depending on whether it is water resistant.

Pursuant to section 625(c)(1) of the Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), notice of the proposed revocation of PD 818415 was published on November 20, 1996, in the Customs Bulletin, Volume 30, No. 47.

FACTS:

The merchandise in question is a reversible jacket, style number 1763. One side is made of 100 percent cotton woven denim and the other side is 100 percent nylon woven fabric which has been coated with polyurethane. The jacket has a denim collar, a full frontal opening with a six-button closure, long sleeves with buttoned cuffs and a waistband with adjustable, buttoned tabs on each side. The denim side features double needle stitching along the seams, two chest pockets with buttoned flaps, two slash pockets at the waist and an embroidered logo ("The Original ARIZONA

Jean Company") in the middle of the back panel. The nylon side is quilted and has two slash pockets at the waist. The collar is constructed of cotton denim fabric. The left chest features a smaller version of the embroidered logo.

ISSUE:

Is the jacket classifiable as a men's or women's anorak (including ski-jackets), windbreaker or similar garment in Chapter 62?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in their appropriate order. Heading 6201 provides for men's or boys' overcoats, carcoats capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles. Heading 6202 provides for the same articles for women or girls.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN), while not legally binding, are recognized as the official interpretation of the Harmonized System at the international level. Note 8 to Chapter 62, pertains to classification of garments by gender. It states:

Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.

In this case, the nylon side of the reversible jacket is designed for right over left closure, which would make it a women's or girls' garment. On the other hand, the cotton denim side closes left over right, which indicates it is a men's or boys' garment. Both sides of the jacket are fashionable and suitable for wear on the outside. In this case, it is the personal preference of the wearer that will determine which side of the garment is worn on the outside and, thus, which way it closes. Moreover, the cut and style of the garment does not clearly indicate that it is designed for a certain gender; this particular garment is commonly worn by both sexes. Since, the gender of the garment cannot be identified, it will be classified in heading 6202 which covers women's or girls'anoraks (including ski-jackets) windbreakers and similar articles, in accordance with Note 8, Chapter 62.

Next, we refer to the subheadings of heading 6202, which classify garments according to their fabric construction. Subheading 6202.92 provides for anoraks (including ski-jackets), windbreakers and similar articles of cotton, and subheading 6202.93 which provides for such garments of man-made fibers (i.e., nylon). Since there are two competing subheadings, the garment cannot be classified solely on the basis on GRI 1. Therefore, we must refer to the remaining GRIs, in their appropriate order.

GRI 2(a) in not applicable in this case as it refers to incomplete or unfinished articles. GRI 2(b) directs that the classification of goods consisting of more than one material (i.e., cotton and nylon fabrics in this case) shall be according to the principles of rule 3. That rule applies to goods that are prima facie classifiable under two or more headings or subheadings (6202.92 and 6202.93 in this case).

GRI 3(a) states that where two or more headings each refer to part only of an article, classification is determined using a GRI 3(b) analysis. In this case, subheading 6202.92 refers only to the cotton denim side of the garment and subheading 6202.93 refers only to the nylon side. Thus, GRI 3(b) is applicable. It states that the material or component which imparts the essential character to an article will determine classification. In this case, both sides of the reversible garment are equally suitable for wear as the outer shell, as discussed above. Neither the cotton side nor nylon side imparts the essential character to the garment.

As none of the constituent materials impart the essential character to the garment, Customs must look to the next applicable GRI for classification of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Between the competing subheadings in this case, 6202.92 and 6202.93, it is the latter which controls classification.

HOLDING:

Provided the reversible jacket , style 1763, satisfies the requirements for water resistance in accordance with Additional U.S. Note 2, Chapter 62, HTSUSA, the applicable subheading is 6202.93.4500, which provides for "Women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets),
other than those of heading 6204: Of man-made fibers: Other: Other: Other: Water resistant. They are dutiable at the general rate of 7.5 percent ad valorem. If they do not satisfy the requirements for water resistance, they are classified under subheading 6202.93.5011, dutiable at the general rate of 29.1 percent ad valorem. In either case, the textile category is 635.

In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10 (c)(1)).

Sincerely,

John Durant, Director
Tariff Classification Appeals
Division

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