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HQ 964027




July 13, 2001

CLA-2 RR:CR:TE 964027 RH

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511

John B. Pellegrini, Esq.
Ross & Hardies
Park Avenue Tower
65 East 55th Street
New York, NY 10022-3219

RE: Request for Reconsideration of NY F83827, dated March 29, 2000; Classification of athletic outerwear for men; Jacket vs. Shirt

Dear Mr. Pelegrini:

This is in reply to your letter of April 19, 2000, on behalf of adidas America, Inc., requesting reconsideration of New York Ruling Letter (NY) F83827, dated March 29, 2000. That ruling concerned the classification of two styles of athletic men’s wear.

Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), 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, 2186 (1993), notice of the proposed modification of NY F83827 was published in the customs bulletin on June 6, 2001.

FACTS:

Style 952494 is a men’s 100% nylon pullover garment. It features long hemmed detachable sleeves without cuffs. The sleeves attach to the garment with snaps. The garment also has a crew neck, a partial frontal opening with a four snap closure, a pouch pocket at waist level, a curved hemmed bottom and a zippered mesh lined side vent. The fabric has an interior Teflon™ coating. You state that the garment is water-resistant.

Style 257613 is a men’s 100% nylon pullover garment. The garment features long sleeves, elasticized cuffs, a crew neck, a partial frontal opening with button closure and an elasticized bottom with an adjustable drawstring. The garment fabric is coated with polyurethane. You state that the garment is water-resistant.

In NY F83827, Customs classified these garments under subheading 6205.30.2070 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ shirts of man-made fiber. In your opinion, the garments should be classified under heading 6201, HTSUS, as windbreakers.

ISSUE:

Are the garments classifiable as shirts under heading 6205, HTSUS, or as windbreakers and similar articles under heading 6201, HTSUS?

LAW AND ANALYSIS:

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined according to the terms of the headings 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.

Additionally, the Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.

In support of your claim that the garments are windbreakers under heading 6201, you rely on the ENs to heading 6205 and 6201, the Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, and several ruling letters.

Heading 6205 provides for “Men’s or boys’ shirts.” The ENs to heading 6205 read, in relevant part:

The heading does not cover garments having the character of wind-cheaters, wind-jackets, etc., of heading 62.01, which generally have a tightening at the bottom, or of jackets of heading 6203, which generally have pockets below the waist. Sleeveless garments are also excluded.

Heading 6201 encompasses “Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203.”

The ENs to heading 6101 which apply, mutatis mutandis, to heading 6201 state that the heading covers a class of garments worn over all other clothing for protection against the weather.

A physical examination of the garments in question reveals that they possess features traditionally associated with both jackets and shirts and therefore are potentially classifiable as jackets under headings 6201, HTSUS, or as shirts under heading 6205, HTSUS.

In differentiating a shirt from a jacket, Customs has looked to the Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE13/88 at 5-6 (Nov. 23, 1988). The Guidelines provide assistance in differentiating jackets from shirts. The criteria for shirt-jackets set forth on page 5 reads:

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:

Fabric weight equal to or exceeding 10 ounces per square yard (note (D) below re: CPO style shirts).

A full or partial lining.

Pockets at or below the waist.

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

Eisenhower styling.

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.

Lapels.

Long sleeves without cuffs.

Elasticized or rib-knit cuffs.

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 3 of the listed features will be considered on an individual basis.

Referring to the Guidelines, you claim that article 952494 exhibits three of the jacket characteristics: pockets below the waist, sleeves without cuffs and outerwear-type snaps, in addition to being water-resistant. Additionally, while you admit that article 257613 exhibits only two of the specified characteristics, elasticized cuffs and a drawstring waistband, you argue that classification as other than a jacket would be unreasonable since it has a water-resistant shell. In support of this claim, you cite the following rulings to support the proposition that a water-resistant “shell” is indicative of a jacket not a shirt: HQ 957320, dated November 29, 1994; HQ 957628, dated February 28, 1995; HQ 957344, dated December 14, 1994; HQ 956982, dated November 22, 1994; NY B86718, dated June 30, 1997; and NY A85131, dated July 9, 1996.

In the cited rulings, the garments were not classified as jackets based solely upon the water resistance of the fabric. All the garments in those cases possessed three jacket features, including rib knit cuffs and waistbands, which the instant garments do not have. Style 952494 has pockets below the waist and sleeves without cuffs. Style 257613 has elasticized cuffs and a drawstring waistband. Neither garment has outerwear-type snaps.

Even though the garments in question do not possess three of the jacket characteristics listed in the Guidelines, this case presents a unique situation in which we find that it would be “unreasonable” to classify the garments as anything other than jackets. Both garments are loose fitting and the nylon fabric is typical of that of windbreakers. In our opinion, the garments are clearly of the kind worn over other clothing for protection against the wind or light rain. Moreover, the fact that style 952494 may be worn as a short sleeve garment does not exclude it from classification in heading 6201, HTSUS, as the sleeves contribute materially to the garment’s usefulness and it is unlikely that a consumer would purchase it solely as a short sleeve garment. See, HQ 959372, dated December 24, 1996 (Customs classified woven nylon shorts with detachable legs which are fastened to the shorts by a zipper under subheading 6203.42.4010, HTSUS, as men’s trousers and breeches). Accordingly, we find that the correct classification of the garments at issue is under heading 6201, HTSUS. If at the time of importation Customs determines that the garments are water-resistant, as you claim, they will be classifiable in subheading 6201.93.30, HTSUS.

HOLDING:

If the garments in question are water resistant they are classifiable under subheading 6201.93.3000, HTSUS, which provides for “Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Water resistant.” The general column one rate of duty is 7.2 percent ad valorem and the applicable textile restraint category is 634.

If the garments are not water resistant they are classifiable under subheading 6201.93.3511, HTSUS, which provides for “Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Men’s.” The general column one rate of duty is 28.2 percent ad valorem and the applicable textile restraint category is 634.

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 your client 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 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, your client should contact its local Customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements.

In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the customs bulletin.

Sincerely,

John Durant, Director
Commercial Rulings Division


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