CLA-2 CO:R:C:T 955133 CMR
TARIFF NO: 6205.20.2065
District Director
U.S. Customs Service
300 South Ferry Street
Terminal Island, Rm 2017
San Pedro, CA. 90731
RE: Classification of certain men's garments; shirt v. jacket;
6201, HTSUSA v. 6205, HTSUSA; Protest 2704-93-102792
Dear Mr. Heinrich:
This ruling is in response to a protest filed against your
exclusion of two entries of men's garments from Bangladesh. You
believe the garments are properly classified as men's shirts of
heading 6205, HTSUSA, requiring textile visas for category 340;
the protestant believes the garments are properly classified as
men's jackets of heading 6201, HTSUSA, requiring textile visas for
category 334.
FACTS:
A sample garment was received with the protest packet. The
sample is a men's cotton flannel upper body garment which reaches
to about the hip area in length. The garment has an outer shell
of cotton flannel fabric, long sleeves with sleeve vents and
buttoned cuffs, a shirt collar, a breast patch pocket with a
buttoned flap, a full front opening with a placket and button
closure (typical shirt buttons), a tapered shirt silhouette, side
vents at the bottom of the garment, side-seam pockets at the waist
and a quilted nylon lining.
Since the garments at issue contain features generally
associated with both shirts and some features associated with
jackets, i.e., it is a hybrid garment, the Guidelines for the
Reporting of Imported Products in Various Textile and Apparel
Categories, CIE 13/88, [hereinafter, Textile Guidelines] were
utilized in determining the correct classification of the garments.
-2-
ISSUE:
Were the garments at issue properly classified as shirts of
heading 6205, HTSUSA, or are they more properly classified as
claimed by protestant as jackets of heading 6201, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes and, provided
such headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
The garments at issue, represented by the submitted sample,
are considered hybrid-type garments because they contain features
generally associated with both shirts and jackets. The Explanatory
Notes to the Harmonized Commodity Description and Coding System,
the official interpretation of the nomenclature at the
international level, offer little assistance in classification of
garments such as those at issue.
The explanatory notes which are applicable to garments of
heading 6201, HTSUSA, indicate that garments of the heading are
generally worn over all other clothing for protection against the
weather. The explanatory notes for heading 6205, HTSUSA, indicate
that "with the exception of nightshirts, singlets and other vests
of heading 6207, [the] heading covers shirts not knitted or
crocheted for men or boys including shirts with detachable collars,
dress shirts, sports shirts and leisure shirts."
The Textile Guidelines were developed and revised in accord
with the HTSUSA in order "to insure 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" [emphasis added]. Shirt-jackets are discussed in the
Textile Guidelines. Various features generally considered jacket
features are listed. If a garment possesses at least three of the
listed features and if the result is not unreasonable, then the
garment is generally classifiable as a jacket. It is important to
recognize that the Textile Guidelines are merely guidelines that
are sometimes used as an aid in difficult classification
determinations.
Protestant's counsel cites three Customs rulings on similar
garments in which Customs ruled the garments were classifiable as
jackets of heading 6201, HTSUSA. In each case, the garments
possessed three of the listed features found in the Textile -3-
Guidelines: a full or partial lining, pockets at or below the
waist, and side vents in combination with back seams. The garments
at issue have a full lining, pockets at or below the waist and side
vents.
Customs has issued other rulings on similar merchandise in
which the garments were ruled to be classifiable as shirts of
heading 6205, HTSUSA. See, HRL 953464 of April 22, 1993; HRL
081675 of June 29, 1988; HRL 082339 of August 5, 1988; HRL 083888
of June 21, 1989; NYRL 836870 of February 24, 1989; NYRL 832047 of
October 4, 1988; HRL 080966 of January 11, 1988; and NYRL 836648
of February 17, 1989. In each of these rulings, the garments
possessed less than three jacket features from the list in the
Textile Guidelines.
Classification of garments must be based on the individual
garment at issue. It is true that Customs has classified garments
which possessed fewer than three of the listed features as jackets
when the garments possessed other features which clearly indicated
their use as jackets and not shirts. The Textile Guidelines are
turned to only as a guide to assist in determining classification
when resort to the tariff and the Explanatory Notes and other usual
means of assessing a garment's commercial identity have failed.
The garment at issue is a truly difficult classification matter and
that is why the Textile Guidelines were used.
The protestant's counsel did not submit any marketing or
advertising material for the subject garments. The Customs
National Import Specialist who deals with the merchandise did
include advertising for similar garments in his report. The
garments are described in the advertisements as "quilt-lined
flannel shirt-jacket" (WearGuard catalogue), "Cabela's Ranger
Flannel--uninsulated and insulated" (Cabela catalogue), and "Stir-
Ups quilt-lined flannel shirt" (J.C. Penney Fall and Winter 1993
catalogue). The copy for the Cabela shirts reads:
Cabela's Ranger Shirts provide the relaxed comfort that only
a good extra-heavyweight flannel shirt can. Warm yet rugged,
these full cut, traditionally-styled shirts .... Insulated
model has warm fiberfill insulation quilted to a nylon lining
for that extra warmth needed in cool Fall weather. * * *
The submitted sample has the appearance of a flannel shirt.
The quilted lining and the pockets below the waist are features
generally associated with jackets and not shirts. However, side
vents may be found on both jackets and shirts. Therefore, we do
not consider the side vents alone to be a jacket feature and the
garment thus only possesses two features generally associated with
jackets from the Textile Guidelines. -4-
Counsel for the importer has argued that the garment at issue
possesses additional features which should lead to classification
of the garment as a jacket. These features are: the absence of
shirttails; the length and bulk of the garment below the waist; the
full cut and loose fit of the garment; and the full cut and large
opening of the armholes.
Some shirts have shirttails and some shirts do not; thus, the
absence of shirttails is not persuasive as to classification. As
to the length and bulk of the garment, Customs has issued numerous
rulings of substantially similar garments classifying the garments
as shirts. The length of the garment is not, in our view,
excessive for a shirt, and the additional bulk due to the quilting
is not so extreme as to clearly change the character of the
garment. The National Import Specialist informs us that the
armholes are not oversized and as to the full cut of the garment,
it is typical of this type of item.
Utilizing the Textile Guidelines, taking into consideration
the advertising material on similar garments submitted by the
National Import Specialist and viewing the garment itself, this
office believes that classification of the garment at issue as a
shirt and not a jacket was a proper determination. In light of
the numerous rulings on similar garments classified as shirts, such
a result is not unreasonable.
HOLDING:
The protest should be denied in full. A copy of this decision
should be attached to the Form 19 which is sent to the protestant.
In accordance with Section 3A(11)(b) of Customs Directive 099
3550-065, dated August 4, 1993, Subject: Revised Protest Directive,
this decision should be mailed by your office to the protestant no
later than 60 days from the date of this letter. Any reliquidation
of the entry in accordance with the decision must be accomplished
prior to mailing of the decision. Sixty days from the date of the
decision the Office of Regulations and Rulings will take steps to
make the decision available to customs personnel via the Customs
Rulings Module in ACS and the public via the Diskette Subscription
Service, Lexis, Freedom of Information Act and other public access
channels.
Sincerely,
John Durant, Director