OT:RR:CTF:FTM H302971 TJS
Port Director
Port of Savannah
U.S. Customs and Border Protection
1 East Bay Street
Savannah, GA 31401
Attn: Veronica McKnight, Import Specialist
RE: Application for Further Review of Protest No. 1703-18-100193; Classification of denim pants.
Dear Port Director:
This is in reference to the Application for Further Review (“AFR”) of Protest No. 1703-18-100193, timely filed on June 27, 2018 by Geodis USA, Inc. (“Protestant”), on behalf of Oxford Products USA Inc. (“Oxford”). The AFR concerns U.S. Customs and Border Protection’s (“CBP”) classification of denim pants under the Harmonized Tariff Schedule of the United States (“HTSUS”).
The subject merchandise was entered on March 6, 2018 and liquidated on June 22, 2018 under subheading 6203.42.4511, HTSUS, which provides for “Men’s or boy’s suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Blue Denim.” Protestant claims the pants are classified under subheading 6211.32.9081, HTSUS, which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of cotton: Other: Other.”
FACTS:
The merchandise under protest consists of two styles of men’s motorcycle denim pants, identified as Bull-it jeans “Heritage 17 LITE” and “Basalt 17 LITE.” “Heritage 17 LITE” are blue denim and “Basalt 17 LITE” are black denim. Protestant submitted a pair of “Heritage 17 LITE” as a sample. The pants are constructed from 98% cotton, woven twill fabric and 2% elastane. They have a flat waistband with six belt loops, a zippered fly front opening with a metal button closure on the waistband, hemmed legs, and five pockets (two quarter pockets on the front panel, an inner pocket within the right front pocket, and two rear patch pockets).
The pants contain a visible liner, referred to as the SP120 LITE, which offers reinforcements at all impact zones (rear seat, lower thighs, knees and shins) using abrasion resistant COVEC® yarn. According to the Bull-it website, COVEC® yarn provides high abrasion and cut resistance, low friction heat transfer, and prolonged performance. The product hangtag submitted with the sample explains that the SP120 LITE liner is “AAA achieved for abrasion,” meaning it has passed an abrasion resistance test at 120 kph. The hangtags also highlight other features of the pants such as having a thermal barrier, triple stitching, chemical resistance, and a shower-repellent coating. The jeans also contain mesh “armour” pockets at the hips and knees that are designed to fit a range of COVEC® impact protectors, which are sold separately and were not provided for examination.
ISSUE:
Whether the men’s denim pants are classified in heading 6203, HTSUS, as trousers, or in heading 6211, HTSUS, as other garments.
LAW AND ANALYSIS:
We first note that the protest was properly filed under 19 U.S.C. § 1514(a)(2) as a decision on classification. The protest was timely filed within 180 days of liquidation of the entry. See 19 U.S.C. § 1514(c)(3). Further Review of Protest No. 1703-18-100193 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(a) because the decision against which the protest was filed is alleged to be inconsistent with a decision made at any port with respect to the same or substantially similar merchandise. Specifically, Protestant alleges that the action of the port is inconsistent with New York Ruling Letter (“NY”) L87410, dated September 15, 2005, which classified certain motorcycle pants in heading 6211, HTSUS.
Classification under the 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 order. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level.
The 2018 HTSUS headings under consideration are the following:
6203 Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib, and brace overalls, breeches and shorts (other than swimwear):
6211 Track suits, ski-suits and swimwear; other garments:
In addition, the Explanatory Notes (“EN”) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN 62.11 states, in relevant part, as follows:
The provisions of the Explanatory Note to heading 61.12 concerning track suits, ski suits and swimwear and of the Explanatory Note to heading 61.14 concerning other garments apply, mutatis mutandis, to the articles of this heading.
Heading 6114, HTSUS, provides for “other garments, knitted or crocheted.” EN 61.14 states, in relevant part, as follows:
This heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this Chapter.
The heading includes, inter alia:
[…]
Special articles of apparel, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas, used for certain sports or for dancing or gymnastics (e.g., fencing clothing, jockeys’ silks, ballet skirts, leotards). However, protective equipment for sports or games (e.g., fencing masks and breast plates, ice hockey pants, etc.) are excluded (heading 95.06).
* * * * *
Protestant argues that the denim pants are classified in heading 6211, HTSUS, because they are strictly worn for protection while riding a motorcycle. To support its argument, Protestant states that the COVEC® lining’s features protect riders in the event of a fall or slide from the motorcycle and that current abrasion resistance tests prove that the lining can offer protection for up to 42 seconds of road drag. Protestant also compares COVEC® to Kevlar, another material used in protective lining, claiming that COVEC® can withstand heat and numerous washes better than Kevlar. Protestant alleges that the action of the port is inconsistent with NY L87410, which classified motorcycle pants that contained some Kevlar above the knee and additional protective features in heading 6211, HTSUS. In that ruling, CBP noted that the pants were protective in nature and would be uncomfortable to wear when not riding a motorcycle.
CBP has taken the view that heading 6203, HTSUS, covers conventional apparel and not apparel which is specialized for a specific, narrow purpose and limited in use to that purpose as evidenced by the construction of the garment. See Headquarters Ruling Letter (“HQ”) 957469 (Nov. 7, 1995) (regarding classification of knit baseball pants and football compression shorts). Conversely, in determining if a particular garment is classifiable as a special article of sports apparel in heading 6211, HTSUS, CBP has looked to whether it is designed to be worn while engaged in a specific sport as evidenced by its ability to serve a particular function for that sport, such as provide additional protection to the wearer, and its recognized uniqueness to that sport. Id. CBP also looks to whether the garment would be worn only while participating in the sport for which it is designed and would not ordinarily be worn at any other time. Id.
To determine whether the subject merchandise is classifiable in heading 6203, HTSUS, as conventional trousers, or in heading 6211, HTSUS, as special articles of apparel, we consider their purpose, design, and construction. The pants incorporate protective features that make them particularly suited for motorcycle riding such as the COVEC® lining and pockets for padding at the knees and hips. For conventional garments, these protective elements are superfluous and add unnecessary layers and weight. Thus, while the pants are not incapable of being worn for conventional use, we find it unlikely that they would be worn for occasions other than motorcycling. Because the pants incorporate certain protective components at potential impact areas, we find that they are specifically designed and constructed to protect a motorcycle rider from injury in the event of a fall or slide.
We also consider Protestant’s assertion that the jeans are manufactured, sold, advertised, and used as protective clothing. Upon reviewing Oxford and Bull-it’s respective websites, it is evident that the pants are manufactured and marketed specifically as motorcycle apparel. In fact, Oxford exclusively advertises and sells apparel and accessories for motorcycle riders. Furthermore, the Bull-it hangtag that accompanies the pants depicts a person wearing full motorcycle gear and describes the protective features of the pants. Considering the manner in which the jeans are marketed and sold, it seems unlikely that the pants would be worn by persons who do not participate in motorcycle riding. As a result, we find that the pants are special articles of apparel used for motorcycling and, accordingly, are classified in heading 6211, HTSUS. This determination is consistent with prior CBP classification rulings concerning motorcycle pants, including NY L87410, dated September 15, 2005, which Protestant cites to. See also HQ H265483 (June 19, 2018); NY N252363 (May 9, 2014); and NY N248090 (Dec. 20, 2013) (classifying polyester motorcycle pants in heading 6114, HTSUS).
In accordance with the above, we find that the subject men’s denim pants are not articles of conventional apparel but are specialized garments designed specifically for motorcycle riding. Consequently, we find that the denim pants are properly classified in heading 6211, HTSUS, specifically under subheading 6211.32.9081, HTSUS.
HOLDING:
By application of GRIs 1 and 6, the denim pants are classified in heading 6211, HTSUS, and specifically, under subheading 6211.32.9081, HTSUS, which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of cotton: Other: Other.” The 2018 column one, general rate of duty is 8.1 percent ad valorem.
You are instructed to ALLOW the protest.
In accordance with Sections IV and VI of the CBP Protest/Petition Processing Handbook (HB 3500-08A, December 2007, pp. 24 and 26), you are to mail this decision, together with the CBP Form 19, to the Protestant no later than 60 days from the date of this letter. Any re-liquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision, the Office of Trade, Regulations and Rulings will make the decision available to CBP personnel, and to the public on the Customs Rulings Online Search System (“CROSS”) at https://rulings.cbp.gov/ which can be found on the U.S. Customs and Border Protection website at http://www.cbp.gov and other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division