HQ H296342
OT:RR:CTF:FTM H296342 YAG
Ms. Anh Halliburton
Design Resources, Inc.
7007 College Blvd., Suite 700
Overland Park, KS 66211
RE: Revocation of NY N288630; Classification of men’s jacket
Dear Ms. Halliburton:
This letter is to inform you that U.S. Customs and Border Protection (“CBP”) has reconsidered New York Ruling Letter (“NY”) N288630, issued to Design Resources, Inc. on November 30, 2017. In NY N288630, CBP classified a men’s garment under subheading 6110.30.3053, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: men’s or boys’: other.” We have reviewed NY N288630 and found it to be incorrect. For the reasons set forth below, we are revoking this ruling. The sample will be returned to you.
Pursuant to 19 U.S.C. § 1625(c)(1), a notice was published in the Customs Bulletin, Volume 52, No. 42 on October 17, 2018, proposing to revoke NY N288630, and any treatment accorded to substantially similar transactions. No comments were received in response to that notice.
FACTS:
In NY N288630, the garment was described as follows:
The submitted sample, Style J17-00014, is a men’s cardigan constructed from a bonded fabric consisting of an outer layer of 100% polyester, knit fabric that measures 16 stitches per two centimeters counted in the horizontal direction, a middle layer of polyurethane film, and an inner layer of 100% polyester, microfleece knit fabric that measures 25 stitches per two centimeters counted in the horizontal direction and is brushed on its inner surface. The polyurethane film is not visible in cross section. Style J17-00014 has a self-fabric stand-up collar bordered with elasticized edging, a full front opening with a storm flap and a zippered closure, a zippered pocket on the right chest, long sleeves with elasticized edging on the cuffs, zippered side entry pockets below the waist, mesh knit pocket bags, a small heat seal logo on the bottom right front panel, and a hemmed bottom with a curved tail.
In classifying the garment in question, CBP stated that the sample garment lacked the character of an outerwear jacket. In CBP’s view, the styling, cut, and features of the garment did not support a finding that this item was an outerwear jacket that was designed for wear over other clothing for protection against the weather. Since CBP’s laboratory analysis revealed that the inner surface of Style J17-00014 was of weft knit sinker loop pile construction, CBP indicated that following Chapter 60, Note 1(c), HTSUS, classification was determined by the knit pile component of a laminated or bonded fabric, regardless of whether the knit pile component was used as the inside or the outside surface of the fabric. Consequently, CBP classified the garment under subheading 6110.30.3053, HTSUS.
In your February 27, 2018 request for reconsideration of NY N288630, you opine that the garment should be classified in 6101.30.2010, HTSUS, based on the following factors: (1) the garment is marketed as a jacket, and the construction and composition of the garment is almost identical to NY M83936 and NY N008918; and (2) the garment meets six characteristics of a jacket, specified in the Informed Compliance Publication (“ICP”), entitled “Classification: Apparel Terminology under the HTSUS,” (in your view, these characteristics include the heavy weight shell fabric (10 oz or heavier), a full or partial lining, pockets at or below the waist, heavy-duty zipper or other heavy-duty closure, a tightening element as the cuffs, and a tightening element at the waist or bottom of the garment).
ISSUE:
Whether the garment is classified as knitted outerwear under subheading 6101.30, HTSUS, or as a knitted garment under subheading 6110.30, HTSUS.
LAW AND ANALYSIS:
Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provision of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in their appropriate order.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are thus useful in ascertaining the proper classification of merchandise. It is CBP’s practice to follow, whenever possible the terms of the ENs when interpreting the HTSUS. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The HTSUS provisions at issue are as follows:
6101 Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103.
* * *
6110 Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted.
The issue in this case is the proper classification of the garment as either a knitted outerwear jacket or similar article, or a sweater or similar article. You suggest that the garment is a knitted outerwear jacket and properly classified in heading 6101, HTSUS. The ENs to 61.01 provide that “this heading covers a category of knitted or crocheted garments for men or boys, characterized by the fact that they are generally worn over all other clothing for protection against the weather.”
In NY N288630 at issue, CBP examined heading 6110, HTSUS. EN 61.10 provides that the heading “covers a category of knitted or crocheted articles, without distinction between male or female wear, designed to cover the upper parts of the body (jerseys, pullovers, cardigans, waistcoats and similar articles).”
In determining the identity of the garment, CBP references a number of sources of information. In this ruling, in addition to the ENs, we also consider CBP’s ICP, entitled “Classification: Apparel Terminology under the HTSUS (June 2008). This ICP, although provided to the trade community for general information purposes only, represents the considered thought and expertise of CBP concerning the classification of apparel in Chapter 61, HTSUS. The definition of “jackets” is under the category for “anoraks, windbreakers and similar articles (6101, 6102, 6113, 6201, 6202, 6210).” According to the ICP, anoraks, windbreakers, jackets and similar articles include the following:
Jackets, which are garments designed to be worn over another garment, for protection against the elements. Jackets cover the upper body from the neck area to the waist area, but are generally less than mid-thigh length. They normally have a full front opening, although some jackets may have only a partial front opening. Jackets usually have long sleeves. Knit jackets (due to the particular character of knit fabric) generally have tightening elements at the cuffs and at the waist or bottom of the garment, although children’s garments or garments made of heavier material might not need these tightening elements. This term excludes knit garments that fail to qualify as jackets because they do not provide sufficient protection against the elements. Such garments, if they have full-front openings, may be considered cardigans of heading 6110 (other).
* * *
Shirt-Jackets, which are hybrid garments that could be classified as either jackets or shirts. For garments that present characteristics of both jackets and shirts, the presence of three or more of the following ten criteria would generally indicate a jacket (if the result is not unreasonable):
Heavy weight shell fabric (for example, 10 ounce or heavier denim).
A full or partial lining.
Pockets at or below the waist.
Back vents or pleats (also side vents in combination with back seams).
A belt or simulated belt or elasticized waist on hip length or longer shirt-jackets.
Large jacket or 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.
Lapels.
Long sleeves without cuffs.
A tightening element at the cuffs.
A tightening element at the waist or bottom of the garment.
In NY L84458, dated August 1, 2005, CBP classified a men’s jacket constructed from a tri-laminate fabric consisting of an outer layer of 100 percent polyester, brushed pile knit fabric bonded to an inner layer of 100 percent polyester, finely knit mesh fabric with a middle layer of a plastic film. The jacket featured a self-fabric stand up collar; a full front opening with a zippered closure; two large zippered pockets on the mid-chest extending below the waist; long sleeves with elasticized capping at the cuffs; a rubberized logo on the left arm; and a straight bottom finished with elasticized capping. CBP determined that the garment was classified under subheading 6101.30.2010, HTSUS.
Similarly, in NY N182124, dated September 1, 2011, CBP considered classification of a men’s jacket constructed from a bonded fabric consisting of an outer layer of 41% wool, 38% polyester, 21% nylon knitted fabric that is bonded to a 100% polyester knit pile fabric. The jacket, in a regular size medium, had a self-fabric stand-up collar; a full front opening with a zipper closure; an embroidered logo on the left chest; long, tapered raglan sleeves; two zippered pockets below the waist; and a straight, close fitting bottom. CBP opined that the garment was designed for outdoor wear over other clothing to provide protection against the elements and classified the garment under subheading 6101.30.2010, HTSUS.
This instant garment is similar to the garments in NY L84458 and NY N182124, which were classified under 6101.30.2010, HTSUS. Considering the reasoning set forth in the above referenced rulings, the ENs, and the applicable ICP, in this case, Style J17-00014 features three jacket attributes: a heavy weight shell fabric (a 12-ounce shell fabric), pockets below the waist, and a heavy-duty zipper (with a storm flap that provides wind resistance). Moreover, the garment has a stand-up collar, bordered with elasticized edging, which provides additional warmth and protection from cold and wind. We note that although the garment at issue has no tightening at the hem and only marginal tightening at the wrist by way of a thin elastic binding, the sample provides a snug fit. Additionally, in your request for reconsideration of NY N288630, you claim that the garment is marketed as a jacket and is comprised of water resistant fabric. CBP’s laboratory confirmed the water resistant properties of the fabric. Thus, the garment provides some additional protection against the weather. Finally, we find that the level of protection from the weather offered by the garment is further reinforced by the middle layer of polyurethane film (though not visible in cross-section), which rises to the level of warmth and protection afforded by garments of heading 6101, HTSUS. See Headquarters Ruling Letter (“HQ”) 965880, dated December 20, 2002. Accordingly, based on the factors above, the garment is more accurately described as an outerwear jacket under heading 6101, HTSUS.
HOLDING:
Based on the information submitted, we find that the garment at issue (Style J17-00014) in NY N288630 has features of an outerwear garment of heading 6101, HTSUS. In view of the foregoing, we find that the garment is properly classified under subheading 6101.30.2010, HTSUS, which provides for “men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: other: other: men’s.”
EFFECT ON OTHER RULINGS:
NY N288630, dated November 30, 2017, is hereby REVOKED in accordance with the above analysis.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division