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HQ 963439

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June 25, 2001

CLA-2 RR:CR:TE 963439 ASM

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2020

Mr. John Imbrogulio
Nordstrom Inc.
1617 Sixth Ave., Suite 1000
Seattle, WA 98101

RE: Revocation of NY E84339: Boy’s knit garment

Dear Mr. Imbrogulio:

This is in regard to your letter, dated September 28, 1999, requesting reconsideration of NY E83097 and NY E84339 which classified boys’ knit garments under the Harmonized Tariff Schedule of the United States Annotated. We have reviewed New York Ruling Letter (NY) E84339, issued to you on July 16, 1999, and determined that the classification provided for this merchandise is incorrect. This ruling revokes NY E84339 by providing the correct classification.

Pursuant to section 625(c), Tariff Act of 1930, as amended (19 U.S.C. 1625(c)), notice of the proposed revocation of NY E84339 was published on January 3, 2001, in the Customs Bulletin, Volume 35, Number 1. One comment was received.

FACTS:

The rulings at issue are NY E83097, dated July 7, 1999, and NY E84339, dated July 16, 1999. These rulings involved two separate classifications for a boy’s knit garment, identical in every respect, except for the size range. In NY E83097, the subject article was identified as Style # NK-5114, sizes 4-7. In NY E84339 the subject garment was identified as Style # NW-5114, sizes 8-20. The garment is a boy’s jacket, constructed from 100 percent polyester, finely knit fabric that is napped on the inside and outside surfaces. The garment has the following features: a stand-up collar with nylon overlays; a full front opening with a heavy duty zippered closure; long sleeves with elasticized capping at the cuffs; a heavy duty zippered pocket on the left chest; two heavy duty zippered pockets below the waist; nylon overlays on the front and back yokes and on the outer portion of each sleeve; and a straight, hemmed bottom. The polyester fleece fabric, which completes the shell, has a dense pile.

In NY E83097, the garment (NK-5114, sizes 4-7) was classified in subheading 6101.30.2020, HTSUSA, which provides for “Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other, boys’.”

In NY E84339, the garment (NW-5114, sizes 8-20) was classified under subheading 6110.30.3050, HTSUSA, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: Other: Other: Other: Other: men’s or boys’.”

You disagree with the classification of Style # NK-5114 as a boy’s outerwear garment in heading 6101, HTSUSA, and assert that it should be classified the same as Style # NW-5114 because it is identical in every respect except for the size range. You further assert that the Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, C.I.E. 13/88, November 23, 1988, as well as previous binding rulings indicate that knit garments without a tightening at the wrist or waist would not be considered a jacket. Thus, it is your assertion that both Style # NK-5114 and Style # NW-5114 should be classified as “other garments” in subheading 6110.30.3050, HTSUSA.

ISSUE:

What is the proper classification for the merchandise?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods 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 heading 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 EN, although not dispositive, are used to determine the proper interpretation of the HTSUSA by providing a commentary on the scope of each heading of the HTSUSA. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The instant garment consists of an outer shell of both knit and woven fabrics. As such, GRI 2(b) states that goods consisting of more than one material are to be classified according to GRI 3. GRI 3(a) states that the heading which provides the most specific description is to be preferred to the one that is more general. However, in this instance, when two headings each refer to only part of the materials in mixed goods, the headings are to be regarded as equally specific. Consequently, goods which are not classifiable under 3(a) are analyzed as per GRI 3(b) which directs that the goods be classified as if they consisted of the material which gives them their essential character.

As we noted in Headquarters Ruling (HQ) 958288, dated November 29, 1995, “Usually, when Customs is faced with the classification of a garment that is comprised of a woven material and knit, we refer to a set of classification guidelines set forth in Customs Headquarters Memorandum 084118 (Customs Memorandum), dated April 13, 1989” in order to determine the essential character of a garment. In this ruling, it was determined that the woven panels overlaying the knit fabric were mere decorative trim more similar to an “accessory” to the garment within the meaning of the EN to Chapter 61. The ruling further stated that if the woven panels had been viewed as an integral component of the garment, a GRI 3 analysis would be appropriate and the guidelines contained in the Customs Memorandum applied. However, as mere decorative trim, the woven panels were disregarded and the entire article was classified as a knit garment pursuant to a GRI 1 analysis. See, also HQ 950007, dated October 4, 1991.

In the subject case, we note that the woven fabric overlay does provide a decorative accent. However, we further note that there is a significant amount of the woven fabric used on the upper portion of the front, back, arms, and collar of the garment. Furthermore, the woven overlays are strategically placed at the neck and upper body to provide additional protection to the wearer. As such, it is our determination that the woven overlays are an integral component of the garment, a GRI 3 analysis is appropriate, and the guidelines contained in the Customs Memorandum should be applied to determine the essential character.

In determining the essential character of the subject garment which consists of both knit and woven fabrics, the Customs Memorandum has set forth the criteria for an upper body garment as follows:

For upper or lower body garments, if one component exceeds 60 percent of the visible surface area, that component will determine the classification of the garment unless the other component:
forms the entire front of the garment; or provides a visual and significant decorative effect (e.g. a substantial amount of lace); or is over 50 percent by weight of the garment; or is valued at more than 10 times the primary component.

If no one component comprises 60 percent of the visible surface area, or if any of the above four listed conditions are present, classification will be according to GRI 3(b) or 3(c), as appropriate.

In the subject case, the polyester knit fabric appears to comprise approximately 60 percent of the visible surface area. However, the woven nylon fabric overlays do provide visual contrast to the front, back, and arms of the garment, imparting a significant decorative effect to the overall appearance of the garment. Thus, in assessing the essential character of the goods pursuant to GRI 3(b), it is our determination that the knit fabric which has been napped on both the inside and outside surfaces, gives the garment its essential character because it comprises the greatest total surface area of the article. Although the woven nylon fabric provides a fashionable accent and some additional protection to the surface area, it is the napped fabric that imparts the greatest visual impact to the garment while also conveying the important features of warmth and a softly textured surface over the greater portion of the surface area.

Customs has previously ruled that certain knit garments that resemble jackets are properly classifiable as “sweaters”, “pullovers”, and “other garments” under subheading 6101.30.3050, HTSUSA. See HQ 956795, dated January 25, 1995; HQ 950045, dated December 3, 1991; HQ 951629, dated August 21, 1992; HQ 954827, dated December 8, 1993. However, these rulings did not involve the classification of a knit garment, such as the one at issue, which combine all the following outerwear features: a heavy duty full frontal zipper, stand up collar, a heavy duty zippered pocket on the left chest, two pockets below the waist with heavy duty zipper, and long sleeves with elasticized capping at the cuffs. In particular, HQ 956795, dated January 25, 1995, best illustrates this point. HQ 956795, determined that a man’s long sleeved upper body garment constructed of 100 percent knit polyester, heavily napped on both the inside and outside surfaces would otherwise have been classifiable as a jacket under subheading 6101.30.2010, HTSUSA, if it had been designed with a full frontal zipper opening. To support this statement, the ruling cited to HQ 088289, dated February 11, 1991, in which Customs distinguished between sweatshirts classifiable under heading 6110, HTSUSA, and sweatshirts with full frontal zippers held classifiable as jackets of heading 6101, HTSUSA. In classifying a long sleeve sweatshirt jacket with a full front zipper opening as a jacket of heading 6101, HTSUSA, HQ 088289, stated that “Garments with full-front zipper openings are not considered similar to sweatshirts, but are jackets.”

The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, C.I.E. 13/88, November 23, 1988 (Textile Guidelines) set forth eleven criteria by which to classify a garment as a jacket under the HTSUSA, if the result is not unreasonable. In applying these Textile Guidelines, HQ 962593, dated December 2, 1999, concluded that a garment constructed from fabric napped only on the inside, with full front zippered opening, long sleeves with rib knit cuffs, pockets below the waist, and a straight hemmed bottom was classifiable as a cardigan in heading 6110, HTSUSA. This ruling stated that, although the garment possessed three “jacket features”, it was not designed as a “jacket” for use over other outer wear. The ruling further stated:

Specifically, although we recognize that fabric weight is not an absolute indicator of a garment’s status for classification
purposes, it does provide some indication as to a garment’s suitability for different uses. In this case, the lightweight fabric construction of the subject garment would not likely provide sufficient protection from the elements to the wearer when worn outside on cold days. Additionally, features such as pockets at the waist and a hood, are not substantive proof that a garment is designed for use as outerwear.

In the subject case, the garment possesses at least four of the eleven jacket features enumerated in the Textile Guidelines as follows: 1) pockets at or below the waist; 2) a heavy duty zipper; 3) long sleeves without cuffs; 4) an elasticized binding at the wrist. Unlike the garment in HQ 962593, the garment now in question is clearly designed for use as outerwear. The subject garment is comprised of a dense fabric that is napped on both the inside and outside surfaces suggesting that it is to be used for warmth. It is also important to note that the tightly woven nylon fabric overlays are strategically placed to offer additional protection against the elements: On the outside of the stand-up collar, extending across the shoulders, across the chest and back area of the garment, and along the outside of each sleeve from shoulder to cuff. Thus, when one considers in totality, all of these features combined, the subject garment conveys a strong overall appearance of being for use as a jacket to provide the outermost layer of warmth and protection against the elements. Thus, we believe that classification as a “jacket” under subheading 6101.30.2020, HTSUSA, would not be unreasonable in this case.

Furthermore, the classification of knit upper body garments as outerwear under heading 6101, HTSUSA, has been well established. Specifically, HQ 960251, dated April 10, 1997, is relevant to the subject case in that the garment shares many of the same features to the one now in issue. HQ 960251 involved the classification of a man’s long sleeved upper body garment constructed of 100 percent finely knit polyester that has been napped on the outer surface, and designed with a full frontal zipper opening, convertible collar, elasticized capping at the cuffs, and two zippered slash pockets. In this ruling it was held that the garment was properly classified as outerwear in subheading 6101.30.2010, HTSUSA. See, also, HQ 085023, dated October 19, 1989; HQ 085929, dated June 1, 1990; HQ 088289, dated February 11, 1991; HQ 088720, dated June 25, 1991; and HQ 959600, dated September 12, 1997.

Finally, we note that the recently published Apparel Terminology under the HTSUS provides a definition for “Anoraks, windbreakers and similar articles” which states that the group includes:

Jackets, which are designed to be worn over another garment for protection against the elements Knit jackets (due to the particular character of knit fabric) generally have tightening elements at the cuffs and at the waist or bottom of the garment, although children’s garments or garments made of heavier material might not need these tightening elements.” (Emphasis supplied)

The subject article falls within this “jacket” definition because it has been designed to be worn by young children and older youths over another garment(s) for protection against the elements. While it lacks a tightening element at the bottom, it has been constructed of a dense fabric that will provide substantial warmth to the wearer as a final layer of outerwear.

In view of the foregoing, it is our determination that both the subject garments, NK-5114 (sizes 4-7) and NW-5114 (sizes 8-20) are properly classified as jackets under subheading 6101.30.2020, HTSUSA. Accordingly, it is our determination that NY E84339, dated July 16, 1999, erroneously classified the garment identified as NW-5114 (sizes 8-20), as “Sweaters, pullovers, sweatshirts, waistcoats (vest) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Men’s or boys’” in subheading 6110.30.3050, HTSUSA.

HOLDING:

NY E84339, dated July 16, 1999, is hereby revoked.

The subject merchandise identified as Style # NW-5114(sizes 8-20) is correctly classified in subheading 6101.30.2020, HTSUSA, which provides for “Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other, boys’.” The general column one duty rate under the 1999 tariff was 29.1 percent ad valorem (28.9 percent ad valorem under the 2000 HTSUSA). The textile 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 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.

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

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See also:

• Tariff No.: 6101.30.20 - Men's or boy's overcoats, carcoats, capes, cloaks, windbreakers and similar articles, knitted or crocheted, of man-made fibers, nesoi
• Tariff No.: 6110.30.30 - Sweaters, pullovers and similar articles, knitted or crocheted, of manmade fibers, nesoi