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 > 2003 HQ Rulings > HQ 965939 - HQ 966020 > HQ 965989

Previous Ruling Next Ruling
HQ 965989




December 19, 2002

CLA-2 RR:TC:TE 965989 JFS

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6201.93.2020; 6201.93.3000

Pier Guarci
Loro Piana, Inc.
46 East 61st Street
New York, NY 10021

RE: Superceding Decision on Preclassification Ruling Letter PC B83835; Outerwear Jacket with Removable Vest; Not a Set

Dear Mr. Guarci:

This letter is to inform you that Customs has reconsidered Preclassification Ruling Letter (PC) B83835, dated April 18, 1997, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of an outerwear jacket with a removable vest. Upon review of PC B83835, we find it to be in error. Accordingly, this ruling serves to supercede PC B83835 pursuant to the analysis set forth below:

FACTS:

In PC B83835, the subject jacket and vest, style 94 A01 01, were classified as a single item in subheading 6201.93.3000, HTSUSA, textile category 634, 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 applicable rate of duty is 7.2 percent ad valorem.

The sample submitted consists of a jacket and a padded sleeveless vest or jacket. The zipper attaches the vest to the jacket. The zipper is heavy duty and has a reversable pull. The outer shells of the vest and the jacket are constructed from woven nylon fabric. The inner lining of the vest is a woven fabric, 85 percent cotton and 15 percent cashmere. The vest has one slanted hand pocket on each side of its exterior and an inside breast pocket. A care and country of origin label is attached to the inside breast pocket. A product label and additional origin label is stitched to the center upper back. The neck of the vest is knit fabric.

ISSUE:

Whether the jacket and vest should be classified separately or as a set?

LAW AND ANALYSIS

Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (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 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 jacket is classified under subheading 6201.93.30, HTSUSA. The vest can be zipped to the inside of the jacket to be worn as a lining to the jacket. The vest is also fully functional as a separate article of outerwear. Accordingly, it is classified as a padded sleeveless jacket in subheading 6201.93.20, HTSUSA.

Legal Note 13 to Section XI, HTSUSA, states:

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.

Thus, note 13, Section XI, requires textile garments of different headings be separately classified in their own headings even if put up in sets for retail sale. The instant garments, while classified in different subheadings, are classified in the same heading.

However, GRI 6 provides:

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.

Accordingly, GRI 6 incorporates the relevant section and chapter notes when classifying goods at the subheading level.

Following note 13 to Section XI, by application of GRI 6, the jacket and vest are separately classified because they fall under different subheadings. See Headquarters Ruling Letter (HQ) 083685, dated March 2, 1989; HQ 085298, dated November 13, 1989 (affirming HQ 083685); HQ 951883, dated September 18, 1992; HQ 085149, dated October 3, 1989. The jacket is classified under subheading 6201.93.30, HTSUSA. The vest is classified as a padded sleeveless jacket in subheading 6201.93.20, HTSUSA.

HOLDING:

The jacket is classified in subheading 6201.93.3000, HTSUSA, textile category 634, 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 applicable rate of duty is 7.2 percent ad valorem.

The vest is classified in subheading 6201.93.2020, HTSUSA, textile category 659, 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: Padded sleeveless jackets, Other." The applicable rate of duty is 15.3 percent ad valorem.

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, we suggest 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 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, your client should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

Myles B. Harmon, Acting Director Commercial Rulings Division


Previous Ruling Next Ruling

See also: