CLA-2 CO:R:C:T 951405 CMR
TARIFF NO: 6202.92.2060
Mr. Tommy Lai
Hong Kong Economic & Trade Office
British Embassy
1233 20th Street, N.W.
Suite 504
Washington, D.C. 20036
RE: Classification of a ladies' 100 cotton woven upper body
garment; blouse v. jacket; 6202, HTSUSA v. 6204, HTSUSA;
category 341 v. category 335; Your reference HK49/92
Dear Mr. Lai:
This ruling is in response to your letter of March 24, 1992,
on behalf of Mast Industries (Far East) Limited. Customs at the
port of Columbus, Ohio, where the merchandise at issue was
entered, demanded an export license in category 335, rejecting
the importer's export license in category 341. This office has
examined the sample you submitted with your letter and we agree
with the Customs officials in Columbus. Our decision is
explained below.
FACTS:
The garment at issue is a 100 percent cotton woven garment
designed to cover the upper body. You identify it as a ladies'
woven blouse. Customs in Columbus believed it to be a ladies'
woven jacket.
The garment constructed of 100 percent woven cotton fabric.
It features long sleeves with cuffs that have metal snaps at the
wrist, a full-frontal opening that is secured by a heavy-duty
metal zipper, three-inch wide double fabric plackets on each side
of the metal zipper, a pointed collar, two side vents, two large
front chest pockets, storm flaps at the chest that are secured by
metal snaps, a storm flap across the top of the back of the
garment, epaulets which are secured by metal snaps, and shoulder
pads. -2-
ISSUE:
Is the submitted sample garment classifiable as a women's
woven blouse in heading 6204, HTSUSA, or as a women's woven
jacket, similar to a windbreaker, in heading 6202, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes and, provided
such headings or notes do not otherwise require, according to
[the remaining GRIs taken in order]."
Reference to the provisions of the HTSUSA and the relevant
Explanatory Notes (which are the official interpretation of the
HTS at the international level) offer little assistance in this
particular case. Therefore, it is reasonable to look to the
Guidelines for the Reporting of Imported Products in Various
Textile and Apparel Categories, CIE 13/88, for guidance regarding
characteristics normally associated with shirts versus those
normally associated with jackets.
The Guidelines were developed and revised in accordance with
the HTSUSA to insure uniformity, to facilitate statistical
classification, and to assist in the determination of the
appropriate textile categories established for the administration
of the Arrangement Regarding International Trade in Textiles.
They offer guidance to the trade community and Customs personnel
as to various characteristics of garments. It is important,
however, to remember that the Guidelines are not hard and fast
rules, but guidance in drawing distinctions between classes of
garments.
In the Guidelines at pages 5 and 6, characteristics of
shirt-jackets are described and some general guidance in
distinguishing between shirts and jackets is given. Various
features are listed and it is stated that provided the result is
not unreasonable, if a garment possesses at least three of the
listed features it will be categorized as a jacket.
Additionally, it states that "[g]arments not possessing at least
3 of the listed features will be considered on an individual
basis.
Although the garment at issue exhibits only one of the
features listed in the Guidelines, i.e., a heavy-duty zipper, it
possesses additional features which leads Customs to conclude it
is a jacket and will be worn as such. These features include the
three-inch wide double fabric plackets on each side of the heavy-
-3-
duty zipper opening, the storm flaps at the chest that are
secured by metal snaps, the storm flap across the back of the
garment and the epaulets that are secured by metal snaps.
Storm flaps are generally associated with raincoats or
jackets, not shirts or blouses. While epaulets are sometimes
found on shirts or blouses, they are not usually secured by
heavy-duty snaps as in this garment. Again, the use of rather
heavy-duty snaps tends to give the garment the character of a
jacket similar to a windbreaker and not the character of a blouse
or shirt. Based upon the features mentioned and the overall
character of the garment as a result of the combination of those
features this office agrees with the classification determination
of the Customs officers at the port of Columbus.
HOLDING:
The garment at issue is classifiable as a lightweight jacket
similar to a windbreaker in subheading 6202.92.2060, HTSUSA,
textile category 335, dutiable at 9.5 percent ad valorem.
Sincerely,
John Durant, Director