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HQ 964508




August 12, 2002

CLA-2 RR:CR:TE 964508 jsj

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.40.5020
6101.30.2010

Ms. Sheri G. Lawson
Trade & Regulatory Services
PBB Global Logistics
P.O. Box 950
Buffalo, New York
14213-0950

RE: Reconsideration of NY G80227 (Aug. 11, 2000); Ash City “North End” Jackets; Styles: AC-1, 88006, AC-2, 88007, AC-3, 88008, AC-4, 88009; “3-in-1 Jackets”; Subheadings 6101.30.2010 and 6210.40.5020 HTSUSA.

Dear Ms. Lawson:

The purpose of this correspondence is to respond to your request dated September 8, 2000. The correspondence in issue requested, on the behalf of your client, Ash City Division, G H Imported Merchandise & Sales Ltd., reconsideration of New York Ruling Letter G80227 (Aug. 11, 2000).

This reconsideration is being issued subsequent to the following: (1) A review of your submission dated September 8, 2000; (2) A review of the fabric details of each of the inner and outer jackets; (3) A review of marketing literature; (4) A review of shipping documents; (5) A review of the 2001 Ash City “individuality” catalogue; and (6) An examination of the following samples: AC-1, 88006, AC-2, 88007, AC-3, 88008, AC-4, 88009. Each of the samples includes both an inner and an outer jacket.

FACTS

The articles in issue, identified as “3-in-1 jackets,” are inclement weather wearing apparel. The styles classified in NY G80227 and subject to this reconsideration are: AC-1, 88006, AC-2, 88007, AC-3, 88008, AC-4, 88009.

Style AC-1, 88006

Article style AC-1, 88006 consists of two jackets, an outer jacket and an inner jacket. The jackets, both long-sleeve, upper-thigh length jackets, are designed so that they may be worn separately or together with the inner jacket attached to the outer jacket. The inner jacket securely attaches to the outer jacket in five locations. The inner jacket has three loops sewn on to the jacket at the cuff of each sleeve and behind the collar. These loops correspond to three snaps on the outer jacket. The loops are essentially the same color as the outer shell fabric of the inner jacket to which they are attached, obscuring their visibility. The inner jacket also attaches to the outer jacket by means of two zippers, one on each side of the front opening of the jacket.

Outer Jacket

The outer jacket of style AC-1-88006 has an outer shell of woven nylon fabric with a visible milky polyurethane coating on the inner surface of the shell. The coating does not completely obscure the fabric. It has a full-front opening that secures closed by means of a zipper that extends the length of the jacket to the top of the collar. The zipper closure has a storm flap that secures with snaps. A zipper is located behind the top collar onto which a hood may be attached. This sample did not have a hood, but each of the other samples did have hoods. The garment has three exterior pockets, each of which have zippers and storm flaps. Two interior pockets secure closed by means of hook and loop fastener tabs.

The cuffs of the sleeves are partially elasticized and additionally have hook and loop fasteners. The jacket has an elasticized drawstring at the waist and another one at the bottom of the garment.

The lining of the upper part of the jacket is a 100 percent polyester mesh. The lining of the lower part of the jacket is a 100 percent woven nylon fabric.

Inner Jacket

The inner jacket of style AC-1-88006 has a shell of a 100 percent polyester finely knit fabric napped on both sides and a lining of 100 percent 190T woven nylon fabric.

The inner jacket has a full-front opening that secures closed by means of a zipper that extends the length of the jacket to the top of the collar. The zipper halves of the inner jacket front closure are used to attach the two jackets together. The inner jacket, unlike the outer jacket, does not have a storm flap. The cuffs of the sleeves are fully elasticized and the garment has an elasticized drawstring at the bottom.

The inner jacket has two slash pockets, one on each side of the jacket. The pockets have zipper closures and storm flaps. These pockets will not be accessible when the inner jacket is attached to and worn with the outer jacket. Two adjoining pockets are located on the inside of the inner jacket. One is designed to hold only a long slender item. The other has a hook and loop fastener tab closure.

A hang-tag attached to the inner jacket of one of the samples advises purchasers of the EZEM™ system of embroidery. The hang-tag provides that “[t]he EZEM™ SYSTEM allows embroidery without boundariesproviding easy access to embroider various locations on the outside, leaving the inside clean and intact.” It is Customs understanding, since the inner jackets are identical in all material respects, that the EZEM™ system of embroidery is applicable to all of the garments.

Style AC-2, 88007

The outer and inner jackets of garment style AC-2, 88007 are identical in all material respects to the garment identified as style AC-1, 88006. The material of the outer shell of the outer jacket and the number and placement of the pockets are different, but not significantly.

Styles AC-3, 88008 and AC-4, 88009

The garments style numbers AC-3, 88008 and AC-4, 88009 are also identical to style AC-1, 88006 in all material respects. The outer jackets of styles AC-3, 88008 and AC-4, 88009 have an elasticized drawstring at the bottom and an elasticized bottom with no drawstring, respectively. Neither garment has an elasticized drawstring at the waist.

ISSUE

Are the above-described “3-in-1 jackets,” style numbers: AC-1, 88006, AC-2, 88007, AC-3, 88008, AC-4, 88009, classified pursuant to note 13, section XI of the Harmonized Tariff Schedule of the United States Annotated as textile garments of different headings with the outer jackets and inner jackets classified in their own headings or are the outer jackets and the inner jackets classified as a single garment with the outer shell of the outer jacket affording the garment its essential character ?

LAW AND ANALYSIS

The federal agency responsible for initially interpreting and applying the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is the U.S. Customs Service.

See 19 U.S.C. 1500 (West 1999) (providing that the Customs Service is responsible for fixing the final appraisement, classification and amount of duty to be paid); See also Joint Explanatory Statement of the Committee of Conference, H.R. Conf. Rep. No. 100-576, at 549 (1988) reprinted in 1988 U.S. Code Cong. and Adm. News 1547, 1582 [hereinafter Joint Explanatory Statement]. The Customs Service, in accordance with its legislative mandate, classifies imported merchandise pursuant to the General Rules of Interpretation (GRI) and the Additional U.S. Rules of Interpretation. See 19 U.S. C. 1202 (West 1999); See generally, What Every Member of The Trade Community Should Know About: Tariff Classification, an Informed Compliance Publication of the Customs Service available on the World Wide Web site of the Customs Service at www.customs.gov, search “Importing & Exporting” and then “U.S. Customs Informed Compliance Publications.”

General Rule of Interpretation 1 provides, in part, that classification decisions are to be “determined according to the terms of the headings and any relative section or chapter notes.” General Rule of Interpretation 1. General Rule of Interpretation 1 further states that merchandise which cannot be classified in accordance with the dictates of GRI 1 should be classified pursuant to the other General Rules of Interpretation, provided the HTSUSA chapter headings or notes do not require otherwise. According to the Explanatory Notes (EN), the phrase in GRI 1, “provided such headings or notes do not otherwise require,” is intended to “make it quite clear that the terms of the headings and any relative Section or Chapter Notes are paramount.” General Rules for the Interpretation of the Harmonized System, Rule 1, Explanatory Note (V).

The Explanatory Notes constitute the official interpretation of the Harmonized System at the international level. See Joint Explanatory Statement supra note 1, at 549. The Explanatory Notes, although neither legally binding nor dispositive of classification issues, do provide commentary on the scope of each heading of the HTSUS. The EN’s are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989); Lonza, Inc. v. United States, 46 F. 3rd 1098, 1109 (Fed. Cir. 1995).

Commencing classification of the Ash City “North End” “3-in-1 jackets”, in accordance with the dictates of GRI 1, the Customs Service examined the headings and the section notes of the HTSUSA. Note 13 of section XI provides:

Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this note, the expression “textile garments” means garments of headings 6101 to 6114 and headings 6201 to 6211.

Customs examination of the outer jackets and the inner jackets establishes that they are “textile garments” for the purposes of note 13, section XI.

The Ash City “North End” “3-in-1” jackets are designed and intended to be precisely as they are described, three jackets in one. The garments may be worn as a single article, providing the wearer with the greatest warmth and protection from the elements. The individual components of the “3-in-1” jackets, the outer jackets and the inner jackets, may also be worn separately. The outer jackets and the inner jackets are entirely complete garments each providing the wearer with its unique protection from the elements. The outer jackets affording greater protection from rain and the inner jackets providing greater individual warmth. The choice being with the wearer as to the extent of comfort from the elements deemed necessary for the weather to be confronted.

Both the outer jackets and the inner jackets possess all of the features of finished garments. They each have full front zipper closures, elastic and drawstring lower closures, secure wrist closures and pockets. The jackets are both entirely complete, suitable for being worn separately. Neither jacket is incomplete without the other.

A couple of aspects of the inner jacket are particularly relevant to the resolution of the issue presented. The inner jacket has exterior pockets. These pockets are only accessible and, therefore, only have value to the wearer when the inner jacket is worn separately. The three loops intended to secure the inner jacket to the outer jacket at the collar and the sleeve cuffs are sewn to the inner jacket in an unobtrusive manner. The loops closely match the color of the inner jackets’ outer shell. The EZEM™ system of embroidery suggested as available for the inner jackets is only of value, as are the pockets, when the jackets are worn separately. Embroidering the inner jackets is of no value if the embroidery will not be seen.

The outer jackets are classified in heading 6210, HTSUS, and the inner jackets are classified in heading 6101, HTSUS. Heading 6210, HTSUS, provides for the classification of: “Garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907.” The outer jackets are “made up” articles, as defined in section XI, note 7, and are made up of a textile fabric coated with polyurethane classified in heading 5903, HTSUS. Customs notes, for the purposes of heading 6210, HTSUS, that the term “made up” “only refers to that portion of the garment, e.g. the outer shell, which is considered in determining the ultimate legal classification of that garment.” 56 Fed. Reg. 46372 (1991).

Heading 6101, HTSUS, provides for the classification of: “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.” The inner jackets are men’s jackets similar to the garments designated eo nomine, that is by name, in the heading and have outer shells of a knit polyester fabric.

The Customhouse broker for Ash City suggests that the jackets should be classified as single garments with the outer shell of the outer jackets affording the garments’ essential character. The broker states that “[e]ach jacket has a detachable inner liner, which could be worn separately.” PBB Global Logistics, Submission of Sept. 8, 2000. The broker maintains that the functions of the “3-in-1” jackets cannot be fully utilized separately and that they will be imported together and “marketed as an entity in order to bring out the essential character.” Id.

The broker submits, pursuant to General Rule of Interpretation 3(a), that the outer jackets and the inner “liner” are more specifically provided for as a single garment classified in heading 6210, HTSUS. The broker also suggests that the inner jackets and the outer jackets are composite goods pursuant to GRI 3(b) and that the essential character is provided by the outer jackets. PBB Global Logistics proposes, in the alternative, that GRI 3(c) is applicable and that the “outer shell and inner liner jackets” should be classified “under the heading which occurs last in numerical order among those which equally merit consideration.”

Customs does not agree with the contentions of the broker. The fact that the outer jackets and the inner jackets may be utilized together and that they have unique features when used together does not alter the fact that they are separate garments. Customs is particularly aware of the fact that the broker’s contentions do not address note 13, section XI. Customs is also of the opinion that resort to GRI 3(a), (b) or (c) is not appropriate since the respective garments are classifiable pursuant to GRI 1. General Rule of Interpretation 1 specifically instructs Customs to reference the headings and the section notes. Since the garments may be classified pursuant to the heading and section notes, it would be incorrect to classify the garments pursuant to GRI 3. PBB Global Logistics’ position is further undermined by the fact that the garments are marketed as three jackets in one, each fully usable without the other.

Completing the classification of the outer jackets, they are classified in subheading 6210.40.5020, HTSUSA. Subheading 6210.40.5020, HTSUSA, provides for the classification of:

Garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907:

Other men’s or boys’ garments:

Of man-made fibers:
Other,

Anoraks (including ski-jackets), wind-breakers and similar articles.

Completing the classification of the inner jackets, they are classified in subheading 6101.30.2010, HTSUSA. Subheading 6101.30.2010, HTSUSA, provides for the classification of:

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,

Country of Origin Marking

Customs notes that some of the samples are marked “Made in Myanmar.” Although Ash City did not request a ruling on the proper country of origin marking requirements and Customs does not intend this to be a binding ruling concerning marking, the attention of the importer is directed to HQ 732890 (Dec. 12, 1989). Headquarters Ruling Letter 732890 addresses the country of origin marking requirements for goods of Burma (Myanmar).

HOLDING

The Customs Service has reconsidered New York Ruling Letter G80227 (Aug. 11, 2000) and determined that the garments were correctly classified. New York Ruling Letter G80227 is AFFIRMED.

The outer jackets of the Ash City “North End” “3-in-1” jackets are classified in subheading 6210.40.5020, Harmonized Tariff Schedule of the United States Annotated.

The General Column 1 Rate of Duty is seven and two-tenths (7.2) percent, ad valorem.

The textile quota category for subheading 6210.40.5020, HTSUS, is 634.

The inner jackets of the Ash City “North End” “3-in-1” jackets are classified in subheading 6101.30.2010, Harmonized Tariff Schedule of the United States Annotated.

The General Column 1 Rate of Duty is twenty-eight and six-tenths (28.6) percent, ad valorem.

The textile quota category for subheading 6101.30.2010, HTSUSA, is 634.

There are, as of the time of issuance of this ruling letter, no applicable quota/visa requirements for products of Burma (Myanmar) classifiable in this provision. The textile category number above may, however, apply to merchandise produced in other countries.

If the textile category number above is applicable to the merchandise of another country, the designated textile and apparel category may be subdivided into parts. If subdivided, any quota and visa requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent negotiations and changes, to obtain the most current information available, it is advisable to 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 for inspection at your local Customs Service office. The Status Report On Current Import Quotas (Restraint Levels) is also available on the Customs Electronic Bulletin Board (CEBB) which can be found on the U.S. Customs Web site at www.customs.gov.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, contacting the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements is recommended.

Sincerely,

Myles B. Harmon, Acting Director
Commercial Rulings Division

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