CLA-2 CO:R:C:T 953251 jb
Ronald W. Gerdes, Esquire
Diane L. Weinberg, Esquire
Sandler, Travis & Rosenberg, P.A.
1341 G Street, N.W.
Washington, D.C. 20005-3105
RE: Revocation of DD 877853, dated September 25, 1992; proper
classification of ladies' hooded pullover garment in heading
6211, HTSUSA
Dear Mr. Gerdes and Ms. Weinberg:
On September 25, 1992, our New York office issued your
client, Angelique Imports, Inc., District Decision (DD) 877853,
classifying a ladies' hooded pullover garment in heading 6202,
HTSUSA. Upon review, DD 877853 is determined to be in error and
is accordingly revoked.
FACTS:
The garment which was the subject of DD 877853, was referred
to as Style 60752, and described as a ladies' pullover
windbreaker-type jacket constructed from ninety percent cotton
and ten percent metallic woven fabric. It features long sleeves
with elasticized cuffs, a drawstring at the bottom, a partial
"v-neck" opening secured by a drawstring and two side pockets at
the waist.
DD 877853 classified the garment in subheading 6202.92.2060,
HTSUSA, which provides for, among other things, women's or girls'
anoraks, windbreakers and similar articles, of cotton, dutiable
at a rate of 9.5 percent ad valorem and subject to quota category
335.
ISSUE:
Whether the subject garment is classifiable in heading 6202,
HTSUSA, as a ladies' jacket or in heading 6211, HTSUSA, as a
ladies' shirt?
LAW AND ANALYSIS:
Classification 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 is
determined in accordance with the terms of the headings and any
relative section or chapter notes. Where goods cannot be
classified solely on the basis of GRI 1, the remaining GRI will
be applied in the order of their appearance.
Heading 6202, HTSUSA, provides for, among other things,
women's or girl's jackets. The Guidelines for the Reporting of
Imported Products in Various Textile and Apparel Categories,
(CIE), 13/88, dated November 23, 1988, provide assistance in the
determination of the appropriate textile categories while
insuring uniformity to the HTSUSA. Customs is not bound to the
terms of the Guidelines where there are overriding considerations
in the classification of the garment.
The Guidelines state that coats or jackets are garments
designed to be worn over other outer garments and that a shirt-
jacket with three jacket features will be considered a coat only
if the result is not unreasonable. The Guidelines further state
that the review of the jacket features in the classification of
shirt-jackets "may be used" in determining whether such a garment
is "designed for use over another garment".
It is critical to note that where Customs, in reexamining
the sample garment, determines that its proper classification is
based on other characteristics that define its use, the garment
need not be reviewed for the presence or absence of three jacket
features.
In this case, the weight of the fabric is a compelling
consideration that overrides the presence of the jacket features
and helps define that garment's use. As such, the garment does
not appear as a jacket, to be worn over other outer garments, but
as a shirt, to be worn under outer garments.
Heading 6211, HTSUSA, provides for, among other things,
women's or girls' shirts. In its description of "shirts", the
Guidelines include the following attributes:
1. a length reaching from the neck area to the vicinity of
the waist but may extend as far down as the area of the
mid-thigh (see "dresses") and may be alluded to
commercially as blouses, sport or dress shirts, polo
shirts, pullovers, shells, halters or tops, turtleneck
shirts, sweatshirts, T-shirts, etc.
2. they may have a collar treatment of any type, including a
hood, or no collar.
3. they may have full frontal or back openings, partial
openings in front or back, mock openings or no openings
(full openings require some means of closure for the sake
of modesty).
4. they may have sleeves of any length or no sleeves
5. the bottoms are usually hemmed; however, they may be
finished otherwise to prevent ravelling.
The enumerated attributes found in the Guidelines provide
an accurate description of the features found on the subject
garment (i.e, long sleeves, drawstring at bottom, partial "v-
neck" opening secured by drawstring). Accordingly, the ladies'
hooded pullover garment is properly classified in heading 6211,
HTSUSA.
HOLDING:
The subject merchandise is classifiable in subheading
6211.42.0050, HTSUSA, which provides for, among other things,
women's or girls' shirts. The applicable rate of duty is 8.6
percent ad valorem and the quota category is 341.
In order to ensure uniformity in Customs' classification of
this merchandise and to eliminate uncertainty, pursuant to
section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1),
DD 877853 is revoked to reflect the above classification
effective with the date of this letter.
Your claim for detrimental reliance will be addressed in a
separate letter.
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 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 at the 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, your client should contact the
local Customs office prior to importing the merchandise to
determine the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director