CLA-2 CO:R:C:T 089304 HP
Ms. Sandra Liss Friedman
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016
RE: Children's track suit-like garments are not track suits
absent evidence that they are intended for use primarily in
jogging or running.
Dear Ms. Friedman:
This is in reply to your letter of April 3, 1991,
concerning the tariff classification of boys' track suits,
produced in Korea, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). Please reference your
client Jonathon Stone, Ltd.
FACTS:
The merchandise at issue consists of a boy's jacket and
pants outfit, Style 40310. The outfit will be imported in
sizes 2-4, 4-7 and 8-20. The jacket has a woven nylon outer
shell and a knit lining of 65% polyester/35% cotton. It has a
full front opening with a zipper to the top of the collar,
slant zippered pockets at the waist, elasticized cuffs and
waistband, and a drawstring at the waist. Various decorative
writings adorn the front and back of the jacket; no similar
embellishments garnish the trousers.
The trousers are also made from a woven nylon outer
shell, and a knit 65% polyester/35% cotton lining. They have
an elasticized waist with no opening, elasticized cuffs,
zippered slant front pockets and a drawstring at the waist.
You state that the garments have a plastics application
(not visible to the naked eye) rendering them water resistant.
For the purposes of this ruling, we shall assume this to be
true. However, Customs suggests that you submit appropriate
documentation to the entry officer at the time of importation.
ISSUE:
Whether the garments can be considered a track suit under
the HTSUSA?
LAW AND ANALYSIS:
Heading 6211, HTSUSA, provides for woven track suits.
The Explanatory Notes (EN) to the HTSUSA constitute the
official interpretation of the tariff at the international
level. While not legally binding, they do represent the
considered views of classification experts of the Harmonized
System Committee. It has therefore been the practice of the
Customs Service to follow, whenever possible, the terms of the
Explanatory Notes when interpreting the HTSUSA.
Explanatory Note 62.11 states that the "provisions of the
Explanatory Note to heading 61.12 concerning track suits
[apply], ... mutatis mutandis, to the terms of this heading."
Explanatory Note 61.12 provides, in pertinent part:
(A) Track suits, i.e., knitted articles
consisting of two pieces, not lined
but sometimes with a raised inner
surface (nap) 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.
In HRL 087511 of January 14, 1991, we stated:
It is our opinion that "necessary
changes in points of detail," from knitted
track suits to woven, allow the presence
of a liner with the ability to both
breathe and to wick away perspiration.
Track suits with a woven outer shell and
an inner lining capable of imparting the
characteristics enumerated above are
therefore classifiable in heading 6211,
HTSUSA, as track suits.
Accordingly, the lining of the garments in question is
acceptable for purposes of classification in heading 6211,
HTSUSA.
In HRL 089321 of August 19, 1991, we classified boys'
athletic-style garments imported in sizes 8-20. Therein, we
stated:
In ... HRL 088569, dated May 31,
1991, it was held that only garments which
are commonly and commercially known as
"track suits" are classifiable as track
suits. These are garments which are
usually associated in some manner with
running or jogging.
In this instance, ... we do not
believe that the instant merchandise is
classifiable as track suits. We note that
due to fashion changes, many all-purpose
and leisure-type garments are styled to
resemble warm-up and track suits. These
garments can be seen being worn in grocery
stores, on golf courses, etc., and are
virtually indistinguishable in appearance
from real warm-up and track suits. Since
track suits are required to be intended to
be worn exclusively or mainly for sporting
activities (related to running and
jogging), garments which are not intended
for those type activities will most likely
be worn for leisure and non[-]running and
non[-]jogging activities.
Accordingly, when sets of garments
are stated to be track suits, but appear
to Customs to be leisure or multipurpose
garments, evidence should be presented to
the Customs classifying officer sufficient
to establish the fact the merchandise in
question is intended to be worn during
running or jogging activities. In the
absence of such evidence, Customs may
classify such garments under provisions
other than those which provide for track
suits.
With regard to the sample garments, no evidence was
submitted that the garments are intended to be used during
running or jogging; indeed, you claim that they will be
routinely worn as every day clothing. Style 40310 is
therefore not classifiable as a track suit.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified as follows:
Jacket
... under subheading 6201.93.3000, HTSUSA, textile
category 634, as men's or boys' overcoats, carcoats,
capes, cloaks, anoraks (including ski-jackets),
windbreakers and similar articles (including padded,
sleeveless jackets), other than those of heading 6203,
anoraks (including ski-jackets), windbreakers and similar
articles (including padded, sleeveless jackets), of man-
made fibers, other, other, other, water resistant. The
applicable rate of duty is 7.6 percent ad valorem.
Trousers
... under subheading 6203.43.3500, HTSUSA, textile
category 647, as men's or boys' 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 synthetic
fibers, other, other, other, other, water resistant
trousers or breeches. The applicable rate of duty is 7.6
percent ad valorem.
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 negotiations 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
issuance of the U.S. Customs Service, which is updated weekly
and is available 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, you should contact
your local Customs office prior to importing the merchandise
to determine the current status of any import restraints or
requirements.
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is
imported. If the documents have been filed without a copy,
this ruling should be brought to the attention of the Customs
officer handling the transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division