CLA-2 OT:RR:CTF:TCM H080601 JRB
Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blakevelt, P.C.
75 Broad Street
New York, New York 10004
RE: Tariff classification of a woman’s outerwear garment
Dear Ms. Cumins:
This is in response to your request dated September 14, 2009, on behalf of your client Junior Gallery, to U.S. Customs and Border Protection (CBP) National Commodity Specialist Division in New York for a binding ruling on the tariff classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of a woman’s outerwear garment. Your ruling request was forwarded to this office for a response.
FACTS:
The submitted sample is a blue woman’s outerwear garment that has a sueded shell made of 88% polyester and 12% nylon with a 100% nylon lining that is coated with a plastic application to provide water resistance. It is a size medium and measures approximately 30 inches in length from the shoulder to the bottom of the garment. The garment extends to the mid thigh when worn. It has a full frontal opening with a zipper and four silver snap buttons that close over the zipper. The buttons are on the right front panel and close over the left front panel. It has four exterior pockets (two patch pockets on each side and two vent pockets on each side). The garment has a funnel collar and a detachable hood that buttons onto the collar. The garment also has shoulder pads inserted between the shell and the lining. Tabs run parallel to the end of each sleeve. The tabs cannot tighten the sleeve end.
ISSUE:
Whether the garment is classifiable in subheading 6202.13, HTSUS, as an overcoat or 6202.93, HTSUS, as an anorak?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The HTSUS provisions under consideration in this case are as follows:
6202 Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204:
Overcoats, carcoats, capes, cloaks and similar coats:
6202.13 Of man-made fibers:
Other:
6202.13.40 Other…
Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets)
6202.93 Of man-made fibers:
Other:
Other:
Other:
6202.93.45 Water resistant (635)
Initially, there is no disagreement that this garment is appropriately classified in heading 6202, HTSUS. At issue is the proper six digit classification under heading 6202, HTSUS. GRI 6 provides:
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.
In determining the classification at the subheading level, CBP must determine whether or not the garment is an overcoat, carcoat (or a garment similar to either of these coats); or an anorak or windbreaker (or a garment similar to an anorak or a windbreaker). You contend that the appropriate subheading is 6202.93, HTSUS, which provides for, in part, anoraks and similar garments. Specifically, you assert that the garment is a barn coat or barn jacket which you assert that CBP has traditionally classified in subheading 6202.93, HTSUS, as an anorak/jacket. See District Decision (DD) 807878, dated April 4, 1995; DD 813650, dated September 14, 1995; DD 810436, dated June 13, 1995; New York Ruling Letter (NY) A84044, dated June 24, 1996; NY N031260, dated June 26, 2008; NY K81699, dated January 29, 2004; and Headquarters Ruling Letter (HQ) 956138, dated July 19, 1994.
Initially we note that the terms carcoat, anorak, and windbreaker are not defined in the HTSUS. When a tariff term is not defined by the HTSUS or the legislative history, its correct meaning is its common, or commercial, meaning. See Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1356 (Fed. Cir. 2001). The court has stated on many occasions "[t]o ascertain the common meaning of a term, a court may consult 'dictionaries, scientific authorities, and other reliable information sources' and 'lexicographic and other materials.'" See e.g., Id. (quoting C.J. Tower & Sons of Buffalo, Inc. v. United States, 673 F.2d 1268, 1271, 69 C.C.P.A. 128 (C.C.P.A. 1982); Simod Am. Corp. v. United States, 872 F.2d 1572, 1576 (Fed. Cir. 1989)).
The term “carcoat” is defined as “a short coat designed especially for the use of car-drivers”. See Oxford English Dictionary (2nd Ed. 1989). Similarly the commercial definition is “a three-quarter length sport coat that was popularized by the suburban stationwagon owner in the 1950’s and has been a comfortable dressing option for driving ever since.” The term anorak is defined as “[a] weatherproof jacket of skin or cloth, with hood attached, worn by Eskimos; a similar garment in countries other than Greenland.” See Oxford English Dictionary (2nd Ed. 1989). Similarly, its commercial definition is “[a] hip-length hooded sport jacket ideal for inclement weather. This jacket was originally worn by Eskimos and later adapted for use in WWII before becoming a popular design for everyday wear.” The term “windcheater” which we believe is a synonym for a “windbreaker” is defined as “a kind of wind-resistant jacket or blouson”. See Oxford English Dictionary (2nd Ed. 1989). Similarly a “windbreaker” is commercially defined as “[a] lightweight jacket, usually with a hood and a close-fitting waistband and cuffs, that is made of a fabric, like nylon, that resists the wind.”
Thus, based on these definitions, CBP offered guidance on the proper classification of garments in its Informed Compliance Publications on Apparel Terminology and on the Classification of Coated and Water Resistant Apparel. In addition, this issue has been addressed in several CBP rulings. In these rulings CBP has identified certain features that distinguish a coat from the anorak or similar garment of subheading 6202.93, HTSUS.
In HQ 953467, dated June 2, 1993, CBP discussed some of these similarities and differences. Initially, in HQ 953467, CBP stated that coats generally have a fuller cut to fit over suits or dresses, while an anorak or parka like garment is generally geared more towards a casual fashion. These rulings also stated that anoraks are usually described as jackets whereas raincoats are described as coats. Both anoraks and coats are cut to be worn over other outer clothing. Both can be treated to provide water resistance and thus give the wearer some protection against inclement weather. While a coat generally is longer than a jacket, an anorak or jacket (mid-thigh and lower-thigh lengths) can be the same length as a coat.
In HQ 083536, dated Oct. 23, 1989, and HQ 956138, dated July 19, 1994, CBP defined anoraks and anorak type garments as follows:
. . . . The length of an anorak can vary from waist length to mid-thigh only. Anoraks must have a hood which can be concealed in the collar; a complete opening at the front fastened by a zipper or velcro; a lining quilted or padded, a drawstring or other means of tightening; close fitting elasticized sleeve-ends; collar and pockets.
In HQ 083536, CBP also elaborated on the definition of anorak type garments to include garments “with the features of anoraks except for a tightening device at the waist.” In addition in HQ 956183, dated July 19, 1994, CBP noted that anoraks may have expandable patch pockets on the exterior of the coat.
Finally, in HQ 958131, dated November 9, 1995, CBP concluded that the garment that was the subject of that ruling had features that were indicative of both a jacket and a coat and that additional information such as sworn affidavits from buyers indicating that they were purchasing the garment as a jacket as well as other marketing information indicating the same were persuasive in classifying the garment.
Applying the definition of anorak, windbreaker, and similar articles, we find that the garment before us has a detachable hood that is generally indicative of an anorak or similar jacket. However, its presence does not preclude the garment from being classified as a coat. See NY N072036, dated August 27, 2009, which classified a woman’s polyester coat with a hood in subheading 6202.13, HTSUS. The garment also lacks key features of anoraks or windbreakers such as tightening elements at the sleeves or bottom of the garment, or expandable patch pockets. There is also no indication that the garment has the ability to block the wind like a windbreaker. In sum the only two features that somewhat indicate that this garment is similar to an anorak or windbreaker are its length and the presence of a hood. However, as explained above, neither of these features clearly indicate that the garment is in fact an anorak, windbreaker, or similar garment. Thus, we believe that this subheading only partially describes the good.
Applying, the definitions of a carcoat we find that this completely describes the good because the instant garment is a shorter coat that hangs to the mid thigh and is cut fuller to provide a more comfortable fit. In addition, the garment has a zipper and snap button closure, funnel neck collar, and loose cuffs on the sleeves. All of these features are more indicative of a coat as opposed to a jacket. Finally, the presence of shoulder pads makes this garment more formal than the garments we have classified as anoraks or windbreakers.
It is distinguishable from the aforementioned rulings you cite in support of your position. The garments at issue therein all conformed to CBP’s definition of anoraks and anorak-type jackets as well as the definition of barn coat. In particular the instant garment is distinguishable from the garment in HQ 956138, which you quote in support of your conclusion that the garment is classifiable in subheading 6202.93, HTSUS, because we find that the instant garment is unlikely to be worn by someone wishing to engage in outdoor winter sports or is looking for a more casual style. As we stated above, the instant garment has shoulder pads and lacks several of the features of the garment in HQ 956138, such as canvas or quilted shells which are more indicative of a garment that is to be used for work or play during the winter. The instant garment is made of a lighter fabric that is more suited for protecting someone in an open top car than working in a barn or engaging in winter sports.
Therefore, based on the overall construction of the garment and in the absence of evidence to the contrary, we believe that the garment is described as a coat. In particular, it is described by subheading 6202.13, HTSUS.
HOLDING:
By application of GRI 1, the woman’s outerwear garment is classified in heading 6202, HTSUS, more specifically it is classified in subheading 6202.13.4005, HTSUS, which provides for “[w]omen’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: [o]vercoats, carcoats, capes, cloaks and similar coats: [o]f man-made fibers: [o]ther: [o]ther…[r]aincoats: [w]omen’s (635)”. The 2010 column one, general rate of duty, is 27.7% ad valorem.
Duty rates are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Gail A. Hamill, Chief
Tariff Classification and Marking Branch