CLA-2 CO:R:C:T 953109 ch
Donald A. Keller
O'Neill & Whitaker, Inc.
19700 Susana Road
Compton, California 90221
RE: Classification of garment as shirt or jacket; heading 6201
v. 6205; men's jacket v. men's shirt; garment having features of
both a jacket and shirt classified as a shirt; presence of hood
not determinative when there are several shirt features.
Dear Mr. Keller:
This is in response to your letter dated November 13, 1992,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), for a hooded
upper body garment. A sample was provided to our office.
FACTS:
The subject merchandise, reference number N109197, is a
woven doublecloth garment designed to be worn over the upper part
of the body. The garment has a full front opening with button
closures, a breast pocket and long sleeves with shirt-style
cuffs. It is yarn dyed and lightly brushed, with two or more
colors in the warp. The sample has a permanently attached knit
hood with a drawcord. The hood is comprised of 85% cotton and
15% polyester fleece. The body of the article is comprised of
cotton.
Notwithstanding the representations of your client, we are
of the opinion that the garment is relatively lightweight and
possesses shirt-style buttons.
ISSUE:
Whether the subject merchandise is classifiable under
heading 6201, HTSUSA, which provides for men's or boys'
overcoats...windbreakers and similar articles, or heading 6205,
HTSUSA, which provides for men's or boys' shirts?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.
The subject article possesses features found in both men's
jackets and shirts. The provisions of the HTSUSA and the
relevant Explanatory Notes to the Harmonized Commodity
Description and Coding System (which are the official
interpretation of the HTS at the international level) do not
address this overlap. Under these circumstances, 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.
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. Although the
Guidelines set forth persuasive distinctions between classes of
garments, they are not binding rules.
The Guidelines, at pages 5 and 6, offer guidance with regard
to the classification of shirt-jackets:
Category designation: Other coats, men's and boys'
Three-quarter length or longer garments commonly
known as coats, and other garments such as...waist
length jackets fall within this category...A coat is an
outerwear garment which covers either the upper part of
the body or both the upper and lower parts of the body.
It is normally worn over another garment, the presence
of which is sufficient for the wearer to be considered
modestly and conventionally dressed for appearance in
public, either indoors or outdoors or both. (Emphasis
added).
* * *
Shirt-jackets have full or partial front openings and
sleeves, and at the least cover the upper body from the
neck area to the waist...The following criteria may be
used in determining whether a shirt-jacket is designed
for use over another garment, the presence of which is
sufficient for its wearer to be considered modestly and
conventionally dressed for appearance in public, either
indoors or outdoors or both:
1. Fabric weight equal to or exceeding 10 ounces
per square yard.
2. A full or partial lining.
3. Pockets at or below the waist.
4. Back vents or pleats. Also side vents in
combination with back seams.
5. Eisenhower styling.
6. A belt or simulated belt or elasticized waist
on hip length or longer shirt-jackets.
7. Large jacket/coat style buttons, toggles or
snaps, a heavy-duty zipper or other heavy-
duty closure, or buttons fastened with
reinforcing thread for heavy-duty use.
8. Lapels.
9. Long sleeves without cuffs.
10. Elasticized or rib-knit cuffs.
11. Drawstring, elastic or rib-knit waistband.
* * *
Garments having features of both jackets and
shirts will be categorized as coats if they possess at
least three of the above listed features and if the
result is not unreasonable...Garments not possessing at
least three of the listed features will be considered
on an individual basis.
The instant garment does not appear to possess any of the
features enumerated above. Although your client points out that
this article is constructed of double cloth woven together "to
give the effect of a jacket lining," it in fact is without such a
lining. The button closures are not of the large, oversized,
jacket/coat variety which are normally found on an outer garment.
Although we have not been provided with the weight of this
article, it appears to be of a lightweight construction commonly
found in men's flannel shirts. As the garment does not possess
three of the listed features, we must decide whether it would be
normally worn over another garment on an individual basis.
The principal jacket feature of the sample is the permanent
hood stitched to its body and the corresponding absence of a
shirt collar. In HRL 950777, dated March 2, 1992, we ruled that
a men's woven pullover with a permanently attached hood was
classifiable as a shirt on the basis of other features. Thus,
the presence of a permanent hood on the instant garment is not
dispositive of its classification.
On the other hand, the garment has shirt-style cuffs and
buttons, as well as a shirt placket. Excluding the hood, its
appearance is that of a man's flannel shirt, with a shirttail
that can be tucked inside the waistband of a pair of pants.
Moreover, the fabric is soft to the touch and would be
comfortable worn against the skin. The fit of this article is
such that a coat could be worn over it with ease. We find that
this garment possesses attributes that make it unlikely that it
will be worn over another garment. Hence, it is classifiable in
the category for men's shirts.
Where a textile garment is classifiable under two or more
headings, classification shall be effected pursuant to the terms
of GRI 3. In this case the garment is comprised of a woven
cotton body, and a knit hood which is 85% cotton and 15%
polyester fleece. GRI 3(b) provides that composite goods made up
of different components shall be classified as if they consisted
of the component which gives them their essential character. It
is the body of the instant garment that gives this article its
essential character, and not its hood. The body of this article
consists of cotton. It follows that the subject merchandise is
classifiable under heading 6205, men's or boys' shirts, not
knitted or crocheted, of cotton.
HOLDING:
The subject merchandise is classifiable under subheading
6205.20.2046, HTSUSA, which provides for men's or boys' shirts,
of cotton, with two or more colors in the warp and/or the
filling, napped. The applicable rate of duty is 21% ad valorem.
The textile quota category is 340.
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 the subject of 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 the 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 the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
John Durant, Director