CLA-2 CO:R:C:T 954818 CAB
Robert L. Eisen, Esq.
Coudert Brothers
1114 Avenue of the Americas
New York, NY 10036-7794
RE: Request for Reconsideration of DD 888239, dated August 3,
1993; Classification of a storm coat; anorak; parka; overcoat;
6202.93 vs. 6202.13
Dear Mr. Eisen:
This is in response to your request for reconsideration of
DD 888239, dated August 10, 1993, on behalf of your client,
Outerstuff Limited, regarding girls outerwear garments. Samples
were submitted for examination and will be returned under
separate cover.
FACTS:
The garments in question are two girls' outerwear garments
referred to as Style Nos. 6573 and 6583. Both items are
constructed of 100 percent woven nylon fabric, feature polyfill
quilted lining, full frontal zipper openings with storm flaps and
snap closures, and contrast colored fabric trim. Both garments
also contain stand-up collars, elasticized sleeve cuffs,
drawstring waists and two front pockets. Hemmed bottoms extend
to the wearer's knee area and are cut full. You request for
purposes of this tariff classification that the merchandise be
regarded as meeting the requirements for water resistance in U.S.
Note 2, Chapter 62 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
You assert that DD 888239, dated August 3, 1993, classified
merchandise almost identical to the subject merchandise in
subheading 6202.13.4030, HTSUSA, which provides for girls'
overcoats, capes, cloaks and similar coats, of man-made fibers.
You contend that the merchandise was incorrectly classified in DD
888239 and is properly classifiable under subheading
6202.93.4500, HTSUSA, which is the provision for girls' anoraks
(including ski-jackets), windbreakers and similar articles of
man-made fibers.
ISSUE:
Whether the merchandise in question was properly classified
in subheading 6202.13, HTSUSA, in DD 888239 or whether it is
classifiable in subheading 6202.93, HTSUSA?
LAW AND ANALYSIS:
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.
Heading 6202, HTSUSA, is the provision for 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. As the
instant merchandise is a girls' upper body outerwear garment, it
fits squarely within Heading 6202, HTSUSA. The issue that
Customs must now address is what is the appropriate subheading
for the merchandise. The subheadings involved are 6202.13,
HTSUSA, which provides for overcoats and 6202.93, HTSUSA, the
provision for anoraks and similar articles.
In your submission, you refer to Headquarters Ruling Letter
(HRL) 081134, dated April 27, 1989, where Customs presented the
characteristics that it considers when determining whether a
garment is an anorak or parka. Customs stated the following:
Parka type garments are classifiable under the provisions
for overcoats, carcoats, capes, cloaks and similar articles,
not under the provision for anoraks (including ski-jackets)
and similar articles. In order for a garment to be
considered a parka, it must have a hood, a complete opening
at the front fastened by a zipper or a Velcro-like fastener,
with or without a protective flap; a lining either quilted
or of simulated fur fabric; a drawstring or other tightening
device at the waist, except a belt, and outer pockets. The
length of the parka may vary from mid-thigh to knee.
Anoraks have many features in common with parkas; however,
they differ in regards to the length of the garment. 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. If the length of the
garment is longer than mid-thigh and yet has the features
described above, it will nevertheless be considered a parka
and classifiable under the provisions for overcoats, car-
coats, capes, cloaks and similar articles.
HRL 081134, was later partly revoked in HRL 083536, dated
October 23, 1989. HRL 083536 concluded the following:
[P]arkas have in common many of the characteristics of
anoraks. Like anoraks, parkas are worn by those engaging in
outdoor winter sports, or by those who prefer casual styled
outerwear. This distinguished parkas and anoraks from
overcoats, carcoats, storm coats, etc., which are normally
cut long and full to fit over a sports jacket, suit, dress,
etc. While length alone may be sufficient to view parkas as
garments commercially distinct from anoraks, length alone is
not sufficient to classify parkas outside the purview of
the subheading for anoraks and parkas. Therefore, while the
characteristics for anoraks and parkas we developed in HRL
081134 are still valid, identifying a garment as a parka
will now place classification under the subheading for
garments similar to anoraks.
In some instances, when the nomenclature fails to define or
differentiate between certain similar terms, Customs consults
lexicographic sources for guidance. Essential Terms of Fashion,
written by Charlotte Mankey Calasibetta (1986), places an anorak
and parka under the general heading for sport jackets. Storm
coat which is what Customs believes the subject merchandise is,
is presented under the general heading for coats. Essential
Terms of Fashion maintains the following:
Coat - Hip-length to full-length outerwear with sleeves,
designed to be worn over other clothing. (p.33)
storm coat - Heavy coat for men or women with water-
repellent finish, sometimes with shearling or pile-fabric
lining and collar. (p.39)
Sport jacket - Outerwear worn for school and general wear in
cold weather in place of coat as lifestyle became more
informal. Outerwear designed for specific sports, e.g.,
golf, skiing, cycling, sometimes accepted for general wear.
(p.199)
anorak - Hooded waist-length jacket of sealskin on printed
cotton, worn for warmth by Greenland Eskimos. Hip-length
jacket with zip-front and drawstring hem made of water-
repellant fabric sometimes lined with fur. Worn for winter
sports...and later worn for sportswear. (p.199)
parka - Loose-fitting pull-on jacket with an attached fur-
trimmed hoods. Worn originally by the Eskimos and
introduced during the 1930s for winter sportswear, e.g.,
skiing and skating. Worn in all cold climates in 1980s.
(p.202)
When examining the subject merchandise in its totality, it
appears that it is basically a storm coat. The garments fall
well below the knee of an average size wearer. The garments have
a full loose construction that would fit over most dresses,
suits, sweaters, jackets etc. In Essential Terms of Fashion
there are numerous illustrations of various types of jackets and
coats. The garments at issue are almost identical to the
pictured storm coat listed under the heading for coats, not
jackets. At first glance, the garments are regarded as coats
containing some jacket-like features. In fact, these garments
are coats, and not parkas or anoraks, which are types of jackets.
You assert that the fabric and design of the garments
indicate that they are meant to be worn in a casual manner by
children at play, rather than long and full to fit over a suit or
dress, etc. What you fail to consider is that due to recent
fashion trends, long, generously tailored garments such as these
in many instances replaced the traditional overcoat worn by
children for less casual wear. In essence, the instant garments
are being used for wear for all occasions. Moreover, the
substantially long length of the garments would severely hamper
the movement and flexibility of children at play.
You refer to HRL 085294, dated October 25, 1989, where
Customs concluded that a woman's three-quarter length 100 percent
nylon woven coat, with a full frontal opening secured by a zipper
with a protective button overflap, a stand-up collar with a
drawstring closure, two front patch pockets with flap and button
closures, two front slash pockets, and elasticized cuffs, was
classified as similar to a parka in subheading 6202.93. In HRL
085294, Customs maintained that the garment at issue had many
characteristics of parkas in that it was meant to be worn by
those engaging in outdoor sports, or by those who prefer casual
styled outerwear, as opposed to a garment meant to be worn long
and full to fit over a sports jacket, suit, dress, etc. You also
point to HRL 083536 declaring that Customs classified several
three-quarter length garments as parkas, despite the fact that
two of the garments did not have drawstring waists and three did
not have padded or quilted linings.
It is important to note that all of the cited garments were
described as either fingertip length or three-quarter length.
Granted, Customs stated in HRL 083536 that while length alone may
be sufficient to view parkas as garments commercially distinct
from anoraks, length alone is not sufficient to classify parkas
outside the purview of the subheading for anoraks and similar
garments. But, in this instance Customs is not differentiating
between parkas and anoraks. Instead, Customs is distinguishing a
storm coat and an anorak. There are marked differences between
the two items. The subject outerwear garments are significantly
longer than fingertip length and somewhat longer than three-
quarter length. As mentioned above, it is Customs belief that on
an average-size child wearing a size ten coat, which is the size
of the subject merchandise, the coat would fall well below the
knee. The coat would be considered full-length on the wearer.
When Customs stated in 083536 that length would not be the
determining factor to classify parkas outside the subheading for
anoraks and similar garments, Customs was referring to garments
that were generally waist-length to three-quarter length, as
there is a slight difference between the two lengths, depending
on the wearer. But, in this case, the garments are substantially
longer than three-quarter length and equivalent to a full-length
coat.
HOLDING:
Based on the foregoing, the merchandise at issue in DD
888239, styles 6573 and 6583 were properly classified in
subheading 6202.13.4030, HTSUSA, which is the provision for
girls' man-made fiber overcoats and similar coats. The rate of
duty is 29.5 percent ad valorem and the textile restraint
category is 635.
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 applicable to textile
merchandise, you should contact your local Customs office prior
to importing the merchandise to determine the current status of
any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division