CLA-2 CO:R:C:T 953464 CC
Bruce N. Shulman, Esq.
Stein, Shostak, Shostak & O'Hara
Suite 807
1620 L Street, N.W.
Washington, D.C. 20036-5605
RE: Classification of a quilted shirt; classifiable in Heading
6205
Dear Mr. Shulman:
This letter is in response to your inquiry, on behalf of
Karman, Inc., requesting the tariff classification of a quilted
shirt. You requested this letter in conjunction with a
detrimental reliance claim you made on behalf of Karman for the
importation of shirts. A sample was submitted for examination.
FACTS:
The submitted sample is a men's flannel shirt that has a
man-made quilted lining. The shirt has a shell constructed of
100 percent cotton flannel and a quilted lining of 100 percent
nylon filled with 100 percent polyester. The shirts are long-
sleeved, with a full-front snap opening, front and rear yokes,
and placket and rounded shirt-tails. The shirts contain two
patch pockets with flaps secured by snaps. The cuffs on each
sleeve are constructed of 100 percent cotton flannel material
identical to that in the remainder of the shell and are secured
by three snaps on each cuff.
ISSUE:
Whether the submitted merchandise is classifiable as a
jacket of Heading 6201 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) or a shirt of Heading 6205,
HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 6201, HTSUSA, 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. Heading 6205,
HTSUSA, provides for men's or boys' shirts.
Neither the legal notes to the HTSUSA or the Harmonized
Commodity Description and Coding System, Explanatory Notes, the
official interpretation of the HTSUSA at the international level,
address the issue of whether a garment is classifiable as a
jacket as opposed to a shirt. Consequently, it is reasonable to
consult the Guidelines for the Reporting of Imported Products in
Various Textile and Apparel Categories, CIE 13/88, November 23,
1988, for guidance. At page 5, 6, they state the following
concerning differentiating jackets from shirts:
Other coats, men's and boys' includes:
Three-quarter length or longer garments commonly
known as coats, and other garments such as ski jackets,
parkas and 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. ...
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. They may be within the
coat category if designed to be worn over another
garment (other than underwear). 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 (note (D) below re: CPO style
shirts).
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 3 of the listed features will be
considered on an individual basis.
Although the merchandise at issue has a lining, it does not
contain three of the features listed above. It is of fairly
lightweight construction and would not be worn over another
garment. Consequently, the merchandise at issue is not
classifiable as a jacket of Heading 6201. We have ruled that
similar merchandise is classifiable as shirts of Heading 6205.
See Headquarters Ruling Letter (HRL) 081675 of June 29, 1988,
HRL 082339 of August 5, 1988, and HRL 083888 of June 21, 1989.
Therefore the merchandise at issue is classifiable as a shirt of
Heading 6205.
The sample shirt has an outer shell of cotton and a lining
of man-made fibers. GRI 3(b) provides that mixtures, composite
goods consisting of different materials or made up of different
components, and goods put up in sets for retail sale shall be
classified as if they consisted of the material or component
which gives them their essential character. A subheading
Explanatory Note to Chapter 62 states that for the purposes of
classification of articles made from the quilted textile products
in the piece of Heading 5811, it is the textile material of the
outer fabric which gives these articles their essential
character. Since the outer shell is made of cotton, the shirt is
classifiable under subheading 6205.20, HTSUSA.
HOLDING:
The merchandise at issue is classified under subheading
6205.20.2050, HTSUSA, which provides for men's or boys' shirts,
of cotton, other, other, other, with two or more colors in the
warp and/or the filling, other, men's. The rate of duty is 21
percent ad valorem, and the textile category is 340.
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