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 > 2005 HQ Rulings > HQ 967002 - HQ 967295 > HQ 967188

Previous Ruling Next Ruling
HQ 967188




January 28, 2005

CLA-2 RR:CR:TE 967188 KSH

TARIFF NO.: 6201.93.3511

Mark R. Sandstrom, Esq.
1400 16th Street N.W. Suite 400
Washington, D.C. 20036

RE: Revocation of New York Ruling Letter (NY) K84208, dated March 18, 2004; Classification of certain men’s upper body garments.

Dear Mr. Sandstrom:

This is in response to your letter of July 19, 2004, on behalf of your client, Holloway Sportswear, Inc., in which you request reconsideration of New York Ruling Letter (NY) K84208, issued to your client on March 18, 2004, concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of certain men’s upper body garments. The men’s upper body garments were classified in subheading 6205.30.2070, HTSUS, which provides for “Men’s or boys’ shirts: Of man-made fibers: Other: Other, Other: Other: Men’s." You assert that based on the appearance and characteristics of the men’s upper body garments, they are classified in 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.” Since the issuance of that ruling, CBP has reviewed the classification of this item and has determined that the cited ruling is in error.

FACTS:

The submitted sample is a men’s upper body garment which you have identified as a short sleeve pullover jacket, style 9058. It is made of 100% woven nylon fabric, features short sleeves, a short stand up collar, a partial front opening beginning at the neck and extending down for approximately five inches which is secured shut with a zipper, a tunneled hemmed bottom with an elasticized drawcord threaded through it, and a six inch long side vent with a zipper closure on the left side. The garment is designed with a generous cut to allow for it to be worn over another garment.

ISSUE:

Whether the Style 9058 is classifiable as men’s shirts in heading 6205, HTSUS, or as men’s windbreakers under heading 6201, HTSUS.

LAW AND ANALYSIS:

Classification of goods under the 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 Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation at the international level. While neither legally binding nor dispositive, the EN provide a commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings.

In K84208, it was determined that the upper body garment was not classifiable as an outerwear jacket under heading 6201, HTSUS, because the garment does not possess sufficient jacket features. In making the distinction between a shirt classifiable under heading 6205, HTSUS, and a jacket under heading 6201, HTSUS, CBP applies The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88, ("Guidelines"). These Guidelines set forth eleven criteria typically found on outerwear coats/jackets and further note that "Garments not possessing at least three of the listed features will be considered on an individual basis."

In circumstances such as these, where the identity of a garment is ambiguous for classification purposes, reference to the Guidelines is appropriate. The Guidelines were developed and revised in accordance with the HTSUS to ensure uniformity, to facilitate statistical classification, and to assist in the determination of the appropriate textile categories established for the administration of the Arrangement Regarding International Trade in Textiles. The Guidelines offer the following with regard to the classification of men’s or boy’s shirt-jackets:

Three-quarter length or longer garments commonly known as coats, and other garments such as . . . waist length jackets fall within this category . . A coat is an outerwear garment which covers either the upper part of the body or both the upper and lower parts of the body. It is normally worn over another garment, the presence of which is sufficient for the wearer to be considered modestly and conventionally dressed for appearance in public, either indoors or outdoors or both. . . .

C) 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 . . . . 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:

(1) Fabric weight equal to or exceeding 10 ounces per square yard . . . .
(2) A full or partial lining.
(3) Pockets at or below the waist.
(4) Back vents or pleats. Also side vents in combination with back seams. (5) Eisenhower styling.
(6) 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. (8) Lapels.
(9) Long sleeves without cuffs.
(10) Elasticized or rib-knit cuffs.
(11) 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 three of the listed features will be considered on an individual basis. [Emphasis added]

See Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88 at 5-6 (Nov. 23, 1988) and the CBP Informed Compliance Publication (ICP) What Every Member of the Community Should Know About: Apparel Terminology Under the HTSUS, (Jan., 2004).

CBP recognizes that the garment at issue is a hybrid garment, possessing features of both shirts and jackets. A physical examination of the garment at issue reveals that it possesses one of the Guidelines jacket criteria: the garment has a drawstring waistband. The garment therefore must be considered on an individual basis.

The ENs for heading 6205 state in pertinent 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 62.03, which generally have pockets below the waist. Sleeveless garments are also excluded.

The subject merchandise has tightening at the bottom and is constructed of woven nylon fabric typically used in windbreakers. These features and the oversized cut allowing the garment to be worn over other apparel cause the garment to have the character of a wind-jacket.

We note, however, that a tightening at the bottom of the garment alone would not preclude classification as a shirt of heading 6205, HTSUS. See 957876, dated September 20, 1995, classifying a men’s woven shirt with a rib knit waistband in heading 6205, HTSUS. The subject merchandise is therefore precluded from classification as a shirt of heading 6205, HTSUS, pursuant to the EN.

The next issue is whether the garment at issue is classifiable as a wind-breaker or similar article of heading 6201, HTSUS. All such decisions are somewhat subjective and must be made on a case by case basis considering the available facts. The Explanatory Notes (EN) to heading 6101, which apply mutatis mutandis to the articles of heading 6201, HTSUS, state: “This heading covers . . . garments for men or boys, characterised by the fact that that they are generally worn over all other clothing for protection against the weather.”

The upper body garment is constructed from a woven nylon fabric which is typically used in windbreakers. The subject merchandise will provide a degree of protection against the weather due to the woven nylon fabric used in the construction of the garment and the overall styling of the garment including a zipper that allows the stand-up collar to be zipped closed. See HQ 957628, dated February 28, 1995, and HQ 956982, dated November 22, 1994, classifying similar woven nylon garments as jackets, similar to windbreakers, in headings 6201 and 6202, HTSUS, respectively. Although the subject garment possesses short sleeves, the merchandise is similar to garments which have been classified as wind breakers or wind cheaters and which are typically worn by golfers. See HQ 964181, dated April 4, 2001, classifying a short-sleeve pullover constructed of material typical of that used in windbreakers as a jacket, similar to a windbreaker, in heading 6201, HTSUS. As was noted in HQ 964181, shorter sleeves may be preferable to some golfers who want more flexibility in their swing and do not want to be hampered by long sleeves. The subject garment is much like the jackets worn by golfers or other athletes for warmth or for protection from light rain. Indeed the hang tag attached to the sample indicates that it is both wind and water resistant.

The hang tag also markets the upper body garment as a jacket and indicates that it has generous sizing. A review of various internet retailer sites indicates that the subject garment is marketed and sold as a pullover jacket. A catalog description of the subject garment advertises it as a warmup garment with coordinating pants. The side vent further allows the upper body garment to be worn over other upper body garments. Accordingly, the merchandise is classifiable as an article similar to a men’s windbreaker under heading 6201, HTSUS.

You claim that the subject merchandise is water resistant but have not submitted any information which validates such claim. The Additional U.S. Note to Chapter 62 addresses the term “water resistant” and states in pertinent part:

For the purposes of [subheading 6201.93.30], the term “water resistant” means that garments classifiable in those subheadings must have a water resistance (see ASTM designations D 3600-81 and D 3781-79) such that, under a head pressure of 600 millimeters, not more than 1.0 gram of water penetrates after two minutes when tested in accordance with AATCC Test Method 35- 1985. This water resistance must be the result of a rubber or plastics application to the outer shell, lining, or inner lining.

The port of entry may perform such test for water resistant determinations and if the subject merchandise meets the aforementioned standards of U.S. Additional Note, Chapter 62, HTSUSA, the subject merchandise will be classified in subheading 6201.93.30, HTSUS.

HOLDING:

NY K84208, dated March 18, 2004, is hereby revoked.

If the men’s upper body garment, style 9058, passes the water resistance test specified in Chapter 62, U.S. Note 2, HTSUS, then the applicable HTS subheading for the garment will be 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 duty rate will be 7.1 percent ad valorem. The textile quota category is 634.

If the men’s upper body garment, style 9058, does not pass the water resistance test specified in Chapter 62, U.S. Note 2, HTSUS, then the applicable HTS subheading for the garment will be 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 applicable rate of duty is 27.7 percent ad valorem. The textile quota category is 634.

Quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

Sincerely,

Myles B. Harmon, Director

Previous Ruling Next Ruling

See also: