CLA-2 CO:R:C:T 950378 PR
Robert T. Stack, Esquire
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd floor
New York, New York 10036
RE: Modification of NY 863917; Women's Track Suits With Shoulder
Pads and Exterior Decorations
Dear Mr. Stack:
This is in response to your letters on behalf of Foremost
Designers, Ltd., requesting reconsideration of New York Ruling
Letter (NY) 863917, dated July 2, 1991. That ruling concerned the
tariff classification of two garment sets which you believe are
classifiable as track suits. Our ruling on the matter follows.
FACTS:
Each sample set consists of a long sleeve jacket and long
pants. Both garments comprising the sets are stated to have a
woven nylon outer shell and a knit polyester/cotton lining. The
jacket portion of each set has a full front zippered opening that
extends through the pointed collar, shoulder pads attached by means
of Velcro , elasticized cuffs and waistbands, and front inserted
pockets. Each front quarter panel of the jacket portion of style
101 has embroidery, 18 beads, and both textile and plastic
overlays. The pants portion of style 101 has an elasticized waist
with drawstring, elasticized cuffs, and two side inserted pockets.
The jacket of style 102 has raglan sleeves and embroidery in
the form of three crowns on each front quarter panel. The
embroidery consists of both silver metallic yarns and multicolored
threads, The jacket also has silver metallic braided piping
inserted in the seams around each armhole and in a seam that
extends the length of each sleeve. The pants portion of style 102
has an elasticized waist with provision for a drawstring,
elasticized leg bottoms, side pockets, and silver metallic braided
piping inserted in each side seam.
-2-
In NY 863917 the garments were ruled to be classifiable
separately, the jacket under the provision for women's anoraks,
windbreakers, and similar garments, of man-made fibers, in
subheading 6202.93.5010, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), and the trousers under the provision for
other women's trousers of synthetic fibers, in item 6204.63.3510,
HTSUSA.
ISSUE:
The issue presented is whether the two sample sets of garments
are classifiable as track suits.
LAW AND ANALYSIS:
Note 13, Section XI, HTSUSA, provides that 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." Therefore, in the absence of a provision requiring
that the instant garments be classified together as a set, they
must be classified as separates.
To be classifiable as a set at the heading level, the samples
must be considered to be either suits, ensembles, or track suits.
The instant garments do not conform to the requirements in
Note 3(a), Chapter 62, for suits. Note 3(a) of Chapter 62, HTSUSA,
defines the term "suits" for the purposes of the Headings 6203 and
6204, the provisions under which suits are classifiable. Note 3(a)
provides that the term "suit" means a set of garments composed of
two or three pieces made up of identical fabric and which are
comprised of one of a number of specially named types of garments
designed to cover the lower part of the body, and a suit coat or
jacket, the outer shell of which, exclusive of sleeves, consists of
four or more panels. In this instance, the jacket portions of the
two sets do not contain the requisite number of panels and also
have decorations or colors that the pants do not have.
Accordingly, the samples do not qualify as suits.
The term "ensemble" is defined in Note 3(b), Chapter 62,
HTSUSA. That note specifically states, "The term "ensemble" does
not apply to track suits or ski-suits of heading 6211."
Accordingly, before the Customs can consider classification of the
sample sets of garments under the provisions for ensembles, it must
first be determined whether those sets are classifiable as track
suits.
-3-
Heading 6211 provides for "track suits." The Harmonized
Commodity Description and Coding System, Explanatory Notes, which
are the official interpretation of the HTSUSA at the international
level (for the 4 digit headings and the 6 digit subheadings), state
that track suits consist of two garments, one for the upper body
and a pair of trousers, which, "because of their general appearance
and the nature of the fabric, are clearly meant to be worn
exclusively or mainly in the pursuit of sporting activities." (at
page 841; underscoring added). Accordingly, the actual use of
imported garments is not in issue.
In Customs Headquarters Letter Ruling (HQ) 088569, dated May
31, 1991, it was held that only garments which are commonly and
commercially known as "track suits" are classifiable as "track
suits." These are garments which are usually associated in some
manner with athletic activities.
The fact that the sample garments are lined does not prevent
their classification as track suits. Customs has previously ruled
that woven track suits may have linings, HQ 087511, dated January
14, 1991; HQ 087966, dated January 30, 1991.
We note that due to fashion changes, garments which are
designed and intended for use in sporting activities are now being
used as multi-purpose garments. It is now our view that such use
does not preclude their classification as track suits as long as it
is apparent from their design and construction that they belong to
a class of goods which are intended to be used mainly for athletic
purposes.
Except for the shoulder pads and decorative additions to the
jackets, the garments clearly fall within the class of goods
commonly and commercially called track suits, jogging or walking
suits, athletic suits, etc. We recognize that shoulder pads are a
styling feature which do not contribute to the usefulness of
garments in athletic pursuits. However, we have previously
classified garments with shoulder pads under the provisions for
track suits (for example, see HQ 087966, dated January 30, 1991).
Here, the shoulder pads do not inhibit the use of these garments
for athletic purposes and, as such, do not prevent classification
of these garments as track suits. Similarly, it is our view that
the decorative additions to the jackets are not present in
sufficient quantity to detract from their usefulness in athletics.
Accordingly, the two sets of samples are classifiable under the
provisions for track suits. -4-
HOLDING:
The two sample sets of garments are classifiable under the
provisions for women's track suits of man-made fibers, the trousers
in subheading 6211.43.0040, HTSUSA, textile and apparel restraint
category 648, and the jackets in item 6211.43.0050, HTSUSA, textile
and apparel restraint category 635. Both the jackets and the
trousers are subject to duty at the column one rate of 17 percent
ad valorem.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, pursuant to Section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), NYRL 863917
is modified to reflect the above classification.
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, you should contact your local
Customs office prior to importing the merchandise to determine the
current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division