CLA-2 RR:TC:TE 959836 DHS
Area Director, John F. Kennedy International Airport
Jamaica, NY
RE: Internal Advice No. 29/96; Raincoat vs. anorak and other
similar articles; Women's outerwear garment
Dear Sir:
This is in response to your memorandum of August 1, 1996,
regarding Internal Advice No. 29/96 The importer, Gallery, Ltd.,
through counsel, has requested internal advice with respect to
the tariff classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) for a women's outerwear
garment. A sample was provided to this office for examination.
Our response follows.
FACTS:
Style 2616 is a women's outerwear garment manufactured in
Thailand. Its features include: a double breasted button front,
lapel collar, slanted inserted pockets at the waist, raglan
sleeves, a self-fabric simulated adjustment belt segment with a
self-fabric covered button but no tightening element at the
cuffs, a self-fabric tie belt which is threaded through two belt
loops at the waist, and above thigh length (the medium sized
garment measures approximately 32 inches in length from the base
of the collar to the hem). It is made from 100 percent woven
polyester shell fabric and has a woven nylon lining.
Customs now proposes a rate advance from 7.5 percent ad
valorem under subheading 6202.93.45, HTSUS, to 29.1 percent ad
valorem under subheading 6202.13.40, HTSUS. It is the importers
opinion that this garment should be classified under subheading
6202.93.4500, HTSUSA, as a similar garment to an anorak.
ISSUE:
Is the subject merchandise properly classifiable as water
resistant anoraks and similar articles or as a raincoat?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI). GRI 1 provides
that classification shall be determined according to the terms of
the headings and any relative section or chapter notes. Where
goods cannot be classified solely on the basis of GRI 1, the
remaining rules will be applied in sequential order.
Heading 6202, HTSUSA, is the provision for women's or girls'
overcoats, carcoats, capes, cloaks, anoraks (including ski
jackets), windbreakers and similar articles (included padded,
sleeveless jackets), other than those of heading 6204. As style
2616 is a womens' upper body outerwear garment designed to
provide protection against the elements, classification is proper
within this heading.
The classification of a garment as a jacket or a coat has
been addressed in several Customs rulings. Although it has
become harder to distinguish between the two for classification
purposes because of the fashion trends presently in vogue,
certain continued features distinguish the coat from the water
resistant anorak or similar garment.
In HQ 953467, dated June 2, 1993, and HQ 581313, dated
November 9 1995, Customs discussed some of these similarities and
differences. These rulings 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 October 23, 1989, and HQ 956138, dated
July 19, 1994, Customs classified anorak type garments as having
some if not all of the features of an anorak including elastic or
rib knit cuffs, a drawstring at the waist or bottom and the
presence of a hood and padding.
HQ 956138, also added with respect to todays trends in rain
coats and rainwear:
Although coats have traditionally been worn long, over
the last several seasons the trend in coats and
rainwear has been towards shorter lengths and greater
adaptability to a variety of uses, from workwear to
weekend wear. An article in the April 5, 1994 issue of
Women's Wear Daily is quoted as citing big demand for
short coats from 30-inch belted trench coats to 36-inch
swing coats. Short rainwear is selling better than
long, with an average length about 32 to 36 inches. A
later issue, November 29, 1994, of the same
publication, illustrates a variety of merchandise.
Accordingly, fashion now dictates that short lengths
are no longer simply equated with casual styled
outerwear, but have now taken on a dual use.
With respect to length, as a distinguishing feature between
an anorak or similar article and a coat, HQ 953467, date June 2,
1993, provides:
Customs views the length of a garment to be sometimes
an influential factor in determining what a garment is.
For instance, if these garments reached below the knee,
their classification would not likely be an issue; most
likely, all concerned would consider the garments to be
coats. However, the garments extend to mid-thigh or
lower thigh lengths. This makes their classification
more difficult because coats and jackets are both
normally available in these lengths.
We agree with your office that the garment in issue contains
all of the features of a raincoat. It is cut in such a way as to
fit over dress clothing and it does not have any traits
associated with an anorak such as the elastic or rib cuffs, a
drawstring at the waist or bottom or the presence of a hood or
padding. It therefore, can not be classified as an anorak or a
similar article. We note that the importer has provided
affidavits evidencing the purchase of this garment by "buyers" in
the industry for sale as a jacket. This evidence alone is
insufficient to persuade us that style 2616 is classifiable under
6202.93.4500, HTSUSA, in light of the physical characteristics of
the garment, the portrayal of this type of garment as a raincoat
or trenchcoat in articles, advertising and marketing features,
and the sale of similar type garments as a coat. Accordingly, it
is our opinion that the garment in this case is classifiable as a
raincoat.
HOLDING:
The submitted merchandise, style 2616, is properly
classified in subheading 6202.13.4005, HTSUSA, which provides for
"[W]omen's or girls' overcoats, carcoats, capes, cloaks, anoraks
...: Overcoats, carcoats, capes, cloaks and similar coats: Of
man-made fibers: Other: Other, Raincoats, Women's." The
applicable rate of duty is 29.1 percent ad valorem and the quota
category is 635.
This decision should be mailed by your office to the
internal advice requester no later than 60 days from the date of
this letter. On that date the Office of Regulations and Rulings
will take steps to make the decision available to Customs
personnel via the Customs Ruling Module in ACS and to the public
via the Diskette Subscription Service, Freedom of Information
Act, and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification Appeals Division