HQ H186955
CLA-2 OT:RR:CTF:TCM H186955 TSM
Ms. Mei C. Li
Marubeni America Corporation
375 Lexington Avenue
New York, NY 10017
RE: Reconsideration of N175285; Classification of a woman’s suite type jackets from Indonesia
Dear Ms. Li:
This letter is in reference to New York Ruling Letter (NY) N175285, issued to Marubeni America Corporation on August 10, 2011, concerning the tariff classification of a woman’s suite type jacket from Indonesia. In that ruling, U.S. Customs and Border Protection (“CBP”) classified the subject merchandise under subheading 6204.33.50, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Suit-type jackets and blazers: Of synthetic fibers: Other.” In a letter dated August 22, 2011, you argued that the jacket under consideration should be classified in subheading 6211.43.00, HTSUS, which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers.” We have reviewed N175285 and found it to be correct. For the reasons set forth below we hereby affirm N175285.
FACTS:
NY N175285, issued to Marubeni America Corporation on August 10, 2011, describes the subject merchandise as follows:
Style 2450A is a woman’s suit-type jacket constructed from 100% polyester woven fabric. The jacket is composed of three or more panels sewn together lengthwise, two of which are in the front. The garment features a shirt-type collar, ¾ length sleeves with single button closures at the cuffs, two chest pockets with button flaps, two pockets below the waist, and a full front opening secured by five button closures.
In the request for reconsideration, dated August 22, 2011, Marubeni America Corporation provided the following additional information regarding the subject merchandise:
[The subject jacket], style 2450, is non-tailored. It was designed to be worn over another garment. This garment is suggested to be worn with denim jeans, for casual or holiday wear. The fabric is ideally to be used for breezy weather, but is not heavy enough to be worn without an outerwear, nor can be protected against certain weather conditions.
ISSUE:
Whether the woman’s jacket under consideration should be classified under subheading 6204.33.50, HTSUS, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Suit-type jackets and blazers: Of synthetic fibers: Other,” or under subheading 6211.43.00, HTSUS, which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers.”
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). 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 GRI may then be applied. In addition, in interpreting the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
The HTSUS provisions under consideration are as follows:
6204 Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear):
Suit-type jackets and blazers:
6204.33 Of synthetic fibers:
6204.33.50 Other
* * *
6211 Track suits, ski-suits and swimwear; other garments:
Other garments, women’s or girls’:
6211.43.00 Of man-made fibers
The EN to heading 62.04 provides, in pertinent part, the following: “The provisions of the Explanatory Note to heading 61.04 apply, mutatis mutandis, to the articles of this heading.” Similarly, the EN to heading 61.04 states, in pertinent part, that: “The provisions of the Explanatory Note to heading 61.03 apply, mutatis mutandis, to the articles of this heading.” Accordingly, we next consider the relevant provisions of the EN to heading 61.03.
The EN to heading 61.03 describes “jackets or blazers” as possessing the same characteristics as suit coats and jackets described in Chapter Note 3 (a), except that the outer shell (exclusive of sleeves, and facings of color, if any) may consist of three or more panels (of which two are at the front) sewn together lengthwise. The EN to heading 61.03 further states, in pertinent part, that “For the purposes of Chapter Note 3 (a), the ‘suit coat or jacket’ designed to cover the upper part of the body has a full front opening without a closure other than a slide fastener (zipper). It does not extend below the mid-thigh area and is not for wear over another coat, jacket or blazer.”
In the request for reconsideration, you argued that the subject jacket cannot be classified in subheading 6204.33.50, HTSUS, since it may be worn over another garment as casual or holiday wear, and since it was not designed to be worn as protection against the elements or to function as an outerwear jacket. Upon review, we do not find that these characteristics preclude the subject jacket from being classified in subheading 6204.33.50, HTSUS. In a recent Informed Compliance Publication (ICP), CBP provided basic definitions of apparel terms that are commonly utilized in the HTSUS and by the trade community. Although these definitions are not intended to be definitive, they do provide a guideline for classification purposes. In the ICP, CBP noted several features typical of jackets of headings 6103, 6104, 6203, and 6204, HTSUS. These include, among several others, that the above-referenced jackets are garments generally designed for wear over a lighter garment, but not another coat, jacket or blazer. See, CBP Informed Compliance Publication on Classification: Apparel Terminology under the HTSUS, June 2008. Moreover, we note that subheading 6204.33.50 does not provide for garments to be “worn as protection against the elements.”
Upon review, we find that the subject jacket meets the criteria for classification in subheading 6204.33.50, HTSUS, found in the above-referenced ENs as well as the ICP. It has sleeves and consists of three or more panels sewn together lengthwise, two of which are at the front; it has a full front opening with a non-zippered closure; it is designed to cover the upper part of the body and does not extend over the mid-thigh area. In addition, the subject jacket is a garment generally designed to be worn over a lighter garment, but not another coat, jacket or blazer.
In the request for reconsideration, you also argued that the subject jacket does not have sufficient tailoring to be classified in heading 6204. We disagree. The term “tailored” is frequently misconstrued to encompass only those garments which are constructed so as to fit the contours of the body. While this is an accurate definition, it is not all-inclusive. The Complete Guide to Sewing states in this regard that “(t)ailoring is just a refinement of standard sewing procedures, aimed at building permanent shape into the garment." Tailoring refers not only to the styling of a garment, but also to its workmanship. Styling refers to the cut and fit of a garment, whereas workmanship connotes the degree to which the garment has been finished (i.e., the spacing and size of stitch used, the finishing of seams so that no raw edges show, and the pressing of seams to ensure a streamlined silhouette). See, Complete Guide to Sewing, Readers Digest, 1985, p. 360.
The Modern Textile and Apparel Dictionary breaks the concept of a tailored garment down into two separate aspects - tailored styling and tailored workmanship. The former refers to apparel that is form fitting, with basic style lines used in men's business suits. The latter refers to the precision and finish of the seams and the stitching. Technical considerations such as the spacing and the size of the stitches, the finishing of the seams so that no raw edges show and the pressing of the seams to ensure a smooth silhouette, are the main considerations. In summary, the dictionary states that garments may be tailored relative to style, but if there are exposed edges, these articles are not considered tailored relative to workmanship. Inversely, a garment may be tailored relative to workmanship but not to styling. See, “The Modern Textile and Apparel Dictionary,” George E. Linton (4th revised ed., 1973), p. 567.
In HQ 951755, dated October 9, 1992, applying the concept of a “tailored garment,” as found in the above-referenced book and dictionary, CBP found as follows: “The garments possess both styling and workmanship in that they are professionally sewn and finished and have the basic fashion lines of a woman's … jacket. … To limit the terms ‘tailored’ to mere form-fitting apparel, is contrary to the common commercial understanding of the word. The sample garments are complex in construction, even though they are not ‘form- fitting.’ Unlike sweaters, which are more basic garments, the jackets are styled and constructed with skill. They thus meet the criteria for tailored garments.”
Upon review, we find that the woman’s jacket under consideration here meets the above-discussed criteria for being “tailored,” since it possesses structured styling and workmanship, is professionally sewn and finished, and has the basic fashion lines. Like the merchandise at issue in HQ 951755, the subject jacket possesses both styling and workmanship in that it is professionally sewn and finished and has the basic fashion lines of a woman's jacket.
You argued that the jacket at issue should be classified under subheading 6211.43.00, HTSUS. We disagree. The EN to heading 6211, HTSUS, states, in pertinent part, that the provisions of the EN to heading 6114 apply, mutatis mutandis, to the articles of this heading. The EN to heading 6114, HTSUS, states that this heading covers garments which are not included more specifically in the preceding headings of Chapter 62, HTSUS. Thus, we note that heading 6211 also provides for garments not more specifically provided for in the preceding headings. Since we have concluded that the subject jacket is provided for, more specifically, in heading 6204, HTSUS, it is not classified in heading 6211.
Based on the foregoing we find that the woman’s jacket at issue is classified in subheading 6204.33.50, HTSUS.
HOLDING:
By application of GRI 1, a woman’s suit-type jacket, style 2450A is classified under subheading 6204.33.50, HTSUS, as “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Suit-type jackets and blazers: Of synthetic fibers: Other.”
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at.www.usitc.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
NY N175285, dated August 10, 2011, is AFFIRMED.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division