CLA-2 RR:TC:TE 958965 CAB
TARIFF NO. 6211.32.0070; 6211.42.0070
Laurie Everill
J.C. Penney Purchasing Corporation
P.O. Box 10001
Dallas, Texas 75301-0001
RE: Classification of reversible vests; Heading 4203; Heading
6211; GRI 3(c); 19 CFR 134.41(b)
Dear Ms. Everill:
This is in response to your inquiry of January 18, 1996,
requesting a tariff classification ruling under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) and the
appropriate country of origin marking for certain children's
reversible vests. Samples were submitted for examination and
will be returned to you under separate cover.
FACTS:
The submitted samples consist of children's reversible
vests. One side of the garment is constructed of pig split
leather and on the reverse side either 100 percent woven cotton
denim material or 100 percent woven cotton corduroy material will
be utilized. The garments have a full frontal opening with three
snap closures, slit pockets on both the cotton and leather sides,
and back panels constructed of 100 percent woven nylon material.
The slit pockets on the textile side of the garments are
constructed of leather.
In a revised submission, dated April 4, 1996, mock-up
garments were sent for examination and classification. These
additional garments are essentially identical to the
aforementioned garments with some minor exceptions. One garment
has leather material inserted onto each shoulder as well as
leather patch pockets on the textile side of the garment with the
leather side of the garment remaining the same. The other
garment at issue will have a leather patch attached to the
textile side of the garment which will extend from the side of
the lower armhole to the garment's bottom and the slit pockets
will be eliminated on the textile side of the garment. This
classification determination is applicable to the revised
garments.
You propose to mark the vests in either of two different
ways. One way is by swift tacking a cardboard hangtag at the
side seam of the bottom left armhole. The other proposed
marking alternative is to attach the hangtag with a plastic
anchor to the left of the top center back where the front panel
is joined to the back panel.
ISSUES:
I. Whether the leather or the textile component imparts the
essential character of the garments?
II. What is an acceptable country of origin marking pursuant to
19 USC 1304 and Part 134, Customs Regulations (19 CFR Part
134) for the subject reversible
vests?
LAW AND ANALYSIS:
TARIFF CLASSIFICATION
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.
The garments at issue are potentially classifiable under two
distinct headings. Heading 4203, HTSUSA, is the provision for
articles of apparel and clothing accessories, of leather or of
composition leather. Heading 6211, HTSUSA, is the provision for
track suits, ski-suits, swimsuits and garments not previously
provided for in other headings.
In this case, the reversible garments at issue are comprised
of leather and textile fabric, materials that are classifiable
in different headings. GRI 3(a) requires that where two or more
headings describe the merchandise, the more specific will
prevail; or however, if two or more headings each refer to part
only of the materials in the goods, then classification will be
by GRI 3(b). GRI 3(b) states that the material or component
which imparts the essential character to the goods will determine
the classification. GRI 3(c) provides that when goods cannot be
classified by reference to 3(a) or 3(b), they shall be classified
under the heading which occurs last in numerical order among
those which equally merit consideration in determining their
classification.
You assert that the garments at issue are classifiable under
Heading 4203, HTSUSA, as leather apparel. You specifically focus
on the additional leather attachments located on the textile side
of the garments to substantiate your claim that the leather
portion imparts the essential character of the subject vests. In
prior cases, Customs has concluded that when determining the
classification of reversible garments which are comprised of
different materials on each side, neither of the materials
imparts the essential character of the garment as each side is
equally useable and functional. See, Headquarters Ruling Letter
(HQ) 955218, dated March 4, 1994 and HQ 956138, dated July 19,
1994.
When examining these garments in light of the cited Customs
rulings, it is apparent to Customs that the subject garments are
reversible and equally useable on either side depending upon the
preference of the wearer. This additional attachment of leather
material on the textile sides of the garments does not change the
essential character of the textile side to leather. As both
sides of the vests are functional and wearable, neither the
textile side nor the leather side imparts the essential character
of the garments. Since both sides of the subject vests are
equally important, Customs will apply the principles of GRI 3(c)
and classify the vests in the heading that occurs last in
numerical order, Heading 6211, HTSUSA.
COUNTRY OF ORIGIN MARKING
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C.
1304), provides that unless excepted, every article of foreign
origin imported into the United States shall be marked in a
conspicuous place as legibly, indelibly, and permanently as the
nature of the article (or its container) will permit, in such a
manner as to indicate to the ultimate purchaser in the United
States the English name of the country of origin of the article.
The Congressional intent in enacting 19 U.S.C. 1304 was "that the
ultimate purchaser should be able to know by an inspection of the
marking on the imported goods the country of which the goods is
the product. The evident purpose is to mark the goods so that at
the time of purchase the ultimate purchaser may, by knowing where
the goods were produced, be able to buy or refuse to buy them, if
such marking should influence his will." United States v.
Friedlander & Company, 27 CCPA 297 at 302; C.A.D. 104 (1940).
Part 134, Customs Regulations (19 CFR Part 134) implements
the country of origin marking requirements and exceptions of 19
U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR
134.41(b)), requires that the marking be conspicuous enough that
an ultimate purchaser will be able to find the marking easily and
read it without strain. The degree of permanence of the marking
should be at least sufficient to insure that in any reasonably
foreseeable circumstance, the marking shall remain on the article
until it reaches the ultimate purchaser unless it is deliberately
removed. The marking must survive normal distribution and store
handling.
Customs ruled in T.D. 54640(6) that shirts, blouses and
sweaters must be marked by means of a fabric label sewn on the
inside center of the neck midway between the shoulder seams or in
that immediate area. Nevertheless, Customs has allowed some
leeway for reversible garments that are otherwise conspicuously,
permanently and legibly marked in accord with 19 U.S.C. 1304 and
19 CFR 134. See HQ 731513, dated November 15, 1988 (a reversible
ladies jacket with the country of origin on a paper hangtag
attached to the neck area of the garment was allowed); In HQ
734692, dated October 31, 1992 (reversible jackets marked with
two country of origin labels, one sewn into the inside pocket and
one on a hangtag attached to the zipper was acceptable); HQ
734889, dated June 2, 1993 (a sewn-in label at the neck was not
mandated under 19 U.S.C. 1304 for reversible jean jackets).
Your proposal to mark the reversible vests either by swift
tacking a cardboard hangtag at the side seam of the bottom left
armhole or attaching the hangtag with a plastic anchor to the
left top center back where the front panel is joined to the back
panel is acceptable for purposes of 19 U.S.C. 1304 provided the
hangtag with the country of origin contains the garments' size
information and is otherwise legible, conspicuous, and
permanently marked.
To ensure compliance with the Textile Fiber Products
Identification Act (15 U.S.C. 70) which is applicable to textile
products, we suggest that you contact the Federal Trade
Commission (FTC) for information regarding guidelines for the use
of the proposed hangtags. Customs does not issue rulings or
decisions interpreting FTC guidelines. The address of the
FTC is:
Federal Trade Commission
6th and Pennsylvania, NW,
Washington, D.C. 20580
HOLDING:
Based on the foregoing, the subject vests are classifiable
in subheading 6211.32.0070, HTSUSA, and 6211.42.0070, HTSUSA,
which provides for other women's or girls' vests of cotton,
respectively. The applicable rate of duty is 8.4 percent ad
valorem and the textile restraint category is 359.
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 importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division