CLA-2 CO:R:C:T 952286 CMR
TARIFF NO: 6201.12.2050, 6201.12.2025
Mr. Eric Jones
Eric Jones Customs Brokerage
5777 W. Century Blvd.
Suite 380
Los Angeles, CA 90045
RE: Classification of two styles of men's garments; jackets;
6201, HTSUSA v. 6211, HTSUSA; garments similar to
windbreakers or other garments; Textile Category Guidelines
Dear Mr. Jones:
This ruling is in response to your letter of June 22, 1992,
on behalf of Snowmass Apparel Inc., requesting the classification
of two styles of men's garments. Your request, with samples, was
forwarded to this office for a response. The garments will be
manufactured in Hong Kong and entered at the port of Los Angeles.
FACTS:
Style 118604 is a men's garment consisting of a body of 100
percent cotton woven denim fabric with a permanently attached
hood of 100 percent cotton fleeced knit fabric. The garment
covers the upper body and features a full frontal opening secured
by five metal snaps, long sleeves with adjustable snap cuffs, a
patch pocket at the chest on the left side, two side slit pockets
at the waist and a drawstring closure on the attached hood. The
cotton denim fabric was tested and found to weigh 348.8 grams per
square meter.
Style 111584 is a men's garment consisting of a body of 100
percent cotton corduroy fabric with a permanently attached hood
of 100 percent cotton fleeced knit fabric. The garment covers
the upper body and features a full frontal opening secured by
secured by five metal snaps, long sleeves with elasticized cuffs,
a patch pocket at the chest on the left side, two side slit
pockets at the waist and a drawstring closure on the attached
hood. The cotton corduroy fabric was tested and found to weigh
317.5 grams per square meter.
-2-
ISSUE:
Are the garments at issue classifiable as jackets, similar
to anoraks and windbreakers in heading 6201, HTSUSA, or are they
classifiable in heading 6211, HTSUSA, as other garments?
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 Guidelines for the Reporting of Imported Products in
Various Textile and Apparel Categories, CIE 13/88, offer guidance
to the trade community and Customs personnel as to various
characteristics of garments. The Guidelines were developed and
revised in accordance with the HTSUSA 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. It is important to remember that the
Guidelines are not hard and fast rules, but guidance in drawing
distinctions between classes of garments. When faced with
garments such as those at issue herein, we believe it is
appropriate to look to the Guidelines.
The garments at issue herein are hybrid garments. They
possess some features generally associated with shirts and some
which are associated with jackets. In regard to garments such as
these, the Guidelines, at page 6, list various features generally
associated with jackets. Provided that the result is not
unreasonable, if a garment possesses at least three of the listed
features, then, according to the Guidelines, the garment should
be considered a jacket.
Styles 118604 and 111584 each possess at least three of the
listed features--fabric weight equal to or exceeding 10 ounces
per square yard, pockets at or below the waist, and large
jacket/coat style snaps. In addition, style 118604 has
adjustable snaps on the sleeve cuffs; style 111584 has
elasticized cuffs (a listed feature). Both garments also feature
permanently attached knit hoods with drawstrings. Hoods are not
normally associated with shirts, but with jackets. Taking into
consideration the guidance provided by the Guidelines, Customs
considers both style 118604 and 111584 to be jackets.
-3-
Having established that the garments at issue are jackets,
Customs must still decide if they are truly jackets of heading
6201, HTSUSA. Heading 6201, HTSUSA, provides for, among other
things, men's or boys' anoraks, windbreakers and similar
articles. The Explanatory Notes to the Harmonized Commodity
Description and Coding System, the official interpretation of the
HTSUS at the international level, provide guidance in determining
the scope of the various headings of the tariff. The explanatory
notes for heading 6201 refer back to the notes for heading 6101
which indicate that the heading provides for men's or boys'
garments which are "characterised by the fact that they are
generally worn over all other clothing for protection against the
weather."
The garments at issue are of fairly heavy-weight fabric.
They each possess fleeced hoods to provide warmth and protection
to the head and long sleeves that are fitted at the wrist.
Customs believes that styles 118604 and 111584 are similar to
windbreakers in that they would be worn over other clothing for
added warmth and protection against the wind. Additionally, they
possess features generally associated with windbreakers such as
the attached hoods, pockets below the waist and heavy-duty snaps.
HOLDING:
Style 118604 is classifiable as a woven cotton jacket
similar to a windbreaker in subheading 6201.12.2050, HTSUSA.
Style 111584 is classifiable as a woven corduroy jacket similar
to a windbreaker in subheading 6201.12.2025, HTSUSA. Both
garments fall within textile category 334 and are dutiable at 10
percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 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 updated weekly and
is available for inspection at your local Customs office.
-4-
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
Commercial Rulings Division