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 > 2000 HQ Rulings > HQ 963433 - HQ 963535 > HQ 963523

Previous Ruling Next Ruling
HQ 963523




June 7, 2000

CLA-2 RR:CR:TE 963523 mbg

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6203.42.4015; 6203.32.2040

Mr. Albert Tang
Assistant Director-General
Hong Kong Economic and Trade Office
18th Street, N.W.
Washington, D.C. 20036

RE: Reconsideration of NY Ruling E88276; Classification of men’s pants and jacket

Dear Mr. Tang:

This letter is in response to your correspondence with this office on November 24, 1999, in which you requested on behalf of Paul Davril, Inc., reconsideration regarding the classification under the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”) of New York (“NY”) Ruling Letter E88276, dated October 15, 1999. The garments submitted for reconsideration are a men’s jacket and men’s pants which are sold separately for retail purchase. Samples were submitted with your request and will be returned under separate cover.

FACTS:

Two samples were submitted which were tested by a U.S. Customs laboratory. Style 1988513 is a men’s pin-striped pile woven jacket with an overall fiber content of 97 percent cotton and 3 percent polyester. The outer shell is composed of ground fabric which is 100 percent cotton as well as pile consisting of a black stripe, which is 100 percent cotton, and a gray pinstripe, which is 65 percent cotton and 35 percent polyester. The garment’s lining is made of 50 percent acetate and 50 percent nylon. The jacket has a full frontal opening with a five button closure, a collar, long sleeves with button closure cuffs and sleeve plackets, breast pockets with flaps, inner breast pockets on the right and left side, side vents and a hemmed bottom.

Style 1989516 is a pair of men’s pants also with an overall fiber content of 97 percent cotton and 3 percent polyester. The ground fabric is 100 percent cotton and the pile consists of a black stripe, which is 100 percent cotton, and a gray pinstripe, which is 65 percent cotton and 35 percent polyester. The pants have a flat waistband with belt loops, a buttonhole on the waistband, two rear pockets, two front continental pockets and a coin pocket in the right front pocket and hemmed bottoms.

In NY E88276, the jacket was classified in subheading 6205.30.2050, HTSUSA, which provides for men’s woven shirts of man-made fibers with two or more colors in the warp and/or filling and, consequently, the shirt fell within textile category designation 640. The pants, also considered in NY E88276, were classified in subheading 6203.43.4010, HTSUSA, providing for trousers and breeches of synthetic fibers, and fell within textile category 647. You disagree with the classification and claim that since the “fabric used in the said garments are of chief weight cotton, the garments should be cotton woven shirts and pants in Category 340 and Category 347 respectively.”

ISSUE:

What is the proper classification of the men’s pants and men’s jacket?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined according to the terms of the heading of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (“EN”) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI.

The legal notes for Section XI, HTSUSA, provide at subheading Note 2:

(A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of chapters 50 to 55 consisting of the same textile materials.

The note continues to address the treatment of pile fabric:

(B) For the application of this rule:
. . . (b) In the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric[.]

Furthermore, legal note 2(A), Section XI, HTSUSA, states:

(A) Goods classifiable in chapters 50 to 55 or in heading No. 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.

When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. (emphasis added.)

Both Style 1988513 and Style 1989516 are constructed of fabric of a woven pile construction. The submitted samples were tested by a U.S. Customs Service laboratory. The laboratory determined that the ground fabric and the black pile are cotton and the gray pinstripe is made of both cotton and polyester fiber. Analysis of the subject merchandise by the Customs laboratory reveals that the overall composition of the outer shell fabric is made of 97 percent cotton and 3 percent polyester. Therefore, in applying the appropriate legal notes, the cotton ground fabric of these garments will not be considered for classification purposes. Thus, the cotton content of the ground fabric of the pants and jacket is irrelevant and classification will be based solely upon the pile fibers in the outer shell. Consequently, since the pile is composed predominately by weight of cotton, the garments fall into the textile category designation for cotton products.

Heading 6203, HTSUSA, covers, inter alia, men’s and boys’ suits, ensembles, jackets, trousers, and breeches. The EN to heading 6203, HTSUSA, states that the provisions of the EN to heading 6103, HTSUSA, apply, mutatis mutandis, to the articles of heading 6203, HTSUSA. The EN to heading 6103, HTSUSA, provide that “[f]or purposes of Chapter Note 3(a) the ‘suit coat or jacket’ designed to cover the upper part of the body has a full front opening without a closure or with a closure other than a slide fastener (zipper). It does not extend below the mid-thigh area and is not for wear over another coat, jacket or blazer.”

In NY E88276, the jacket, was erroneously classified under subheading 6205.30.2050, HTSUSA, as a “men’s woven shirt of man-made fibers with two or more colors in the warp and/or filling.” The merchandise submitted is properly described as a jacket based on the styling, heaviness and durability of the material from which it is constructed. The merchandise has an inner lining constructed of typical coat lining fabric and a full frontal opening with a button closure, which are also typical of a jacket, as well as jacket type pockets including two breast pockets with flaps and two inner pockets. The previous classification as a garment of man-made fiber based on the pile construction was also incorrect and the garment is properly classified under subheading 6203.20.2040, HTSUSA, as a men’s jacket of cotton with a textile category designation of 333.

In NY E88276, the pants, due to the Hong Kong lab report you submitted which claimed the pile surface was 100 percent polyester, were classified under subheading 6203.43.4010, HTSUSA, with a textile category designation of 647. This classification was improper. Based on the chief weight of the pile being of cotton, the correct classification is 6203.42.4015, HTSUSA, with a textile category designation of 347.

Customs will begin the process of modifying NY E88276, pursuant to 19 U.S.C. 1625, to reflect the proper classification based on the aforementioned analysis and will also notify the importer of the change in tariff classification.

HOLDING:

The men’s pants are classified under subheading 6203.42.4015, HTSUSA, which provides for men’s woven pants of cotton, and fall within textile category designation 347. The pants are dutiable at the general one column rate of 17 percent ad valorem for the year 2000.

The men’s jacket is classified under subheading 6203.32.2040, HTSUSA, as a men’s jacket of cotton and falls within textile category designation 333. The jacket is dutiable at the general one column rate of 9.6 percent ad valorem for the year 2000.

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 you 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 available for inspection 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 applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: