CLA-2 CO:R:C:T 088569 PR
John M. Peterson, Esquire
Neville, Peterson & Williams
39 Broadway
New York, New York 10006
RE: Reconsideration of DDRL 858624 Concerning the Classification
of a Golf/Track Suit
Dear Mr. Peterson:
This is in reply to your submission of January 29, 1991, on
behalf of L.P. Henryson Division of Totes, Inc., requesting that
this office reconsider the decision in DDRL 858624, dated
December 26, 1990. Our ruling on the matter follows.
FACTS:
DDRL 858624 described the subject of that ruling as follows:
A two-piece men's track suit consisting of a jacket and
trousers has been submitted. You indicate that this unlined
track suit is constructed from 100% nylon woven fabric with
a 450mm coating of acrylic plastics and is designed to be
worn over regular clothes as a protection from the rain.
The jacket portion of the track suit features a full front
opening secured by a zipper, long sleeves with elastic
cuffs, an elasticized waistband and two slant pockets at the
waist. The jacket has an overlay of another color forming
a stripe across the chest.
Tha pants are of simple construction in a solid color with
an elasticized waistband, snaps at the pants cuffs for
tightening and two false pocket openings. The false pockets
enable the wearer to reach into the pockets of his [or her]
regular pants.
Evidence has been presented in the form of a certificate
from an independent laboratory that the material comprising the
subject garments meets the requirements of Additional U.S. Note
2, Chapter 62, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) for water resistance.
ISSUE:
In DDRL 858624 it was ruled that the subject merchandise is
classifiable under provisions for track suits in Heading 6211,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). It is contended that the subject garments do not
constitute a track suit, that they form a rain/golf suit and are,
therefore, separately classifiable under provisions for water
resistant garments--the jacket, as a jacket, in subheading
6201.93.3000, HTSUSA, and the pants, as trousers, in subheading
6203.43.3500.
LAW AND ANALYSIS:
The Harmonized Commodity Description and Coding System,
Explanatory Notes, which are the official interpretation of the
HTSUSA at the international level (for the 4 digit headings and
the 6 digit subheadings) state that track suits consist of two
garments, one for the upper body and a pair of trousers, which,
"because of their general appearance and the nature of the
fabric, are clearly meant to be worn exclusively or mainly in the
pursuit of sporting activities." (at page 841)
The position has been advanced to this office that the
wording "sporting activities" should be broadly interpreted to
include most sports, including golf.
We do not believe that the instant garments are track suits
for two reasons. First, pursuant to the Explanatory Notes, the
two garments do not have the general appearance and nature
clearly establishing that they are meant to be worn exclusively
or mainly for sporting activities. They are lightweight garments
that more appropriately fall into the category of garments used
generally for protection from moisture and wind.
Secondly, we specifically reject the position that the
phrase "sporting activities" is a general term referring to all
types of sports. The term "track suits" was not, in our view,
intended to cover rain suits used in miscellaneous sporting
activities such as golf, sailing, etc. In order for a set of
garments to be commonly and commercially "track suits", those
garments must be associated in some manner with running or
jogging.
Note 13, Section XI, HTSUSA, provides that unless "the
context otherwise requres, textile garments of different headings
are to be classified in their own headings even if put up in sets
for retail sale."
For the purposes of certain specified subheadings,
Additional U.S. Note 2, Chapter 62, provides;
[T]he term "water resistant" means that garments
classifiable in those subheadings must have a water
resistance (see ASTM designations D 3600-81 and D 3781-79)
such that, under a head pressure of 600 millimeters, not
more than 1.0 gram of water penetrates after two minutes
when tested in accordance with AATCC Test Method 35-1985.
This water resistance must be the result of a rubber or
plastics application to the outer shell, lining or inner
lining.
Imported goods are classifiable according to the General
Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule
of the United States (HTSUSA). GRI 1 provides that for legal
purposes, classification shall be determined according to the
terms of the headings in the tariff and according to any
pertinent section or chapter notes.
GRI 2(a) states that incomplete or unfinished articles are
classified as though complete or finished if they possess the
essential character of the complete or finished articles. GRI
2(b) provides that a reference to a material in a heading shall
be taken to include mixtures or combinations of that material
with other materials and that any reference to goods of a given
material shall be taken to include goods partly of that material;
if goods consist of more than one material, then classification
will be according to GRI 3.
GRI 3(a) requires that where two or more headings describe
the merchandise, the more specific will prevail; or if two or
more headings each refer to part only of the materials in the
goods, then classification will be by GRI 3(b). GRI 3(b) states
that the material or component which imparts the essential
character to the goods will determine their classification. In
the event that the applicable headings are equally specific, or
that no material or component imparts the essential character,
then the goods are classifiable according to GRI 3(c) under the
provision which occurs last in numerical order among those
provisions being considered.
HOLDING:
Sincerely,
John Durant, Director
Commercial Rulings Division