CLA-2 CO:R:C:T 95077 PR
Mr. Mike Delgado, President
Lancer International Corporation
1382 N.W. 78th Avenue
Miami, Florida 33126
RE: Classification of a Man's Coarse Woven Hooded Pullover;
Shirt vs. Jacket; HQ 081962 Followed
Dear Mr. Delgado:
This is in reply to your letter of October 25, 1991, on
behalf of MacLouf Britton, DBA Cool Cactus International Import
& Export, concerning the classification of a certain garment
produced in Mexico. Our ruling on the matter follows.
FACTS:
The submitted sample is a man's woven pullover which is
labeled to be 50 percent cotton, 50 percent acrylic, and is woven
with three different colored yarns. It has a permanently
attached hood, a V-neck opening, long sleeves that taper slightly
to the wrist, a pouch pocket with two side openings at, or
slightly above, the waist, and side vents.
ISSUE:
The issue presented is whether the instant garment is
classifiable as a shirt, as a jacket or similar garment, or as
neither and, therefore, classifiable as an other garment.
LAW AND ANALYSIS:
In Customs Headquarters Ruling Letter HQ 081962, dated May
18, 1988, this office held that a "chamarras de jerga" was
classifiable as a shirt. The garment which was the subject of
that ruling was described as being made from a coarse,
heavyweight woven cotton fabric. It had long sleeves which
narrowed slightly at the wrist, a hood, a V-neck with self-fabric
tie closure, small side vents, and a kangaroo pouch pocket.
While the garment which was ruled on in HQ 081962 was not
exactly the same as the instant garment, there are too many
similarities between the two garments to ignore that ruling. In
HQ 081962, we stated:
We agree with New York that the garment is not
designed for wear over other outer garments. The
narrowing of the sleeves at the wrist, and the overall
fit and style are more like that of a casual pullover
shirt than a garment intended for use over other
clothes. The fabric, while heavier and coarser than
usual shirt fabric, is soft to the touch, and we
believe would not be uncomfortable worn against the
skin.
As in the merchandise ruled on in HQ 081962, the instant
merchandise is made of a fabric that would not be uncomfortable
if the garment is worn as a shirt. The two garments both have
hoods, V-neck openings, tapering sleeves, side vents, and front
pouch pockets.
To assess the probable fit of the unlaundered instant
garment, this office compared it with a previously laundered
sweat shirt and an unlaundered sweat jacket. All the garments
were labeled size L. The subject merchandise is approximately
the same width (side seam to side seam) as the sweatshirt and is
significantly narrower than the sweat jacket.
In view of the above, this office can find no real
distinction between the submitted sample garment and the garment
which was ruled to be a shirt in HQ 081962. In reviewing HQ
081962, we are unable to find that the holding of HQ 081962 was
in error. Accordingly, based on HQ 081962 and our own
observations, the instant garment is classifiable as a shirt.
Where a textile garment is made from blended fiber fabric,
Subheading Notes 2(A) and 2(B), Section XI, HTSUSA, require that
garment to be classified according to the textile material which
predominates by weight over each other textile material.
However, if the garment is exactly 50 percent cotton, 50 percent
man-made fibers, no single material predominates and the goods
are classifiable according to General Rule of Interpretation
3(c), HTSUSA, which requires classification under the subheading
which last appears in numerical order. If the imported
merchandise is sent to a Customs laboratory for analysis, it will
be classified as either "of cotton" or "of man-made fibers",
whichever material is found to predominate by weight.
HOLDING:
The submitted sample garment, if in chief weight of cotton,
is classifiable under the provision for other men's woven shirts,
of cotton, with two or more colors in the warp and/or the
filling, in subheading 6205.20.2050, HTSUSA, with duty at the
rate of 21 percent ad valorem. The textile restraint category is
340. If the garment is in chief weight of man-made fibers or if
the weights of the two components are exactly equal, the
merchandise is classifiable under the provision for men's other
woven shirts of man-made fibers, with two or more colors in the
warp and/or the filling, in subheading 6205.30.2050, HTSUSA, with
duty at the rate of 30.9 cents per kilogram plus 27.5 percent ad
valorem and with a textile restraint category of 640.
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.
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.
Sincerely,
John Durant, Director
Commercial Rulings Division