CLA-2 CO:R:C:T 953341 CAB
Paul John Crowley, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, NY 10004
RE: Classification of upper and lower body garments; track suit;
braiding; gemstones; studs; separates; Additional U.S. Note 2,
Chapter 62, HTSUSA; Heading 6211; Heading 6202; Heading 6204
Dear Mr. Crowley:
This ruling is in response to your inquiry of January 4,
1993, on behalf of Foreign Resources Corporation, requesting a
tariff classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). A pair of pants and matching
jacket were submitted for examination.
FACTS:
The merchandise in question, Style 15104/35500/55509,
consists of a jacket and pants, constructed of a woven nylon
shell fabric. The outer surface of the fabric has been coated
with polyurethane plastics. You state that the addition of this
coating to the surface of the garments renders them water
resistant. You have submitted a test report from an independent
testing facility confirming that the garments in question meet
the water resistant requirements of Additional U.S. Note 2,
Chapter 62, HTSUSA. The garments also contain a jersey knit
lining. The pants have an elasticized waistband with a
drawstring means of closure, side seam pockets, elasticized
cuffs, and a vertical zipper extending up each leg approximately
eight inches.
The jacket contains a full frontal opening with a zipper
closure which extends to the top of the collar, slant pockets at
the waist, an elasticized waistband, partially elasticized cuffs,
and shoulder pads. The jacket component is very decorative and
has a braiding with metallic yarns extending from the shoulders
to the center of the jacket, along the pocket welting, and inside
the collar. The jacket is also adorned with a series of
imitation oval and round gemstones. The round gemstones measure
approximately one-half inch in diameter while the oval gemstones
measure approximately one-half by three-quarters of an inch. The
oval and round gemstones are further accented by metal studs
slightly larger than three-eighths of an inch in diameter.
ISSUES:
Whether the decorative embellishments and the added coating
render the merchandise in question unsuitable for use as a track
suit which is provided for under Heading 6211, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.
Heading 6211, HTSUSA, is the provision for track suits. The
Explanatory Notes to the Harmonized Commodity Description and
Coding System (EN), although not legally binding, are the
official interpretation of the tariff at the international level.
The EN to Heading 6211, HTSUSA, 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.
As a result of the fashion trend which has developed in
recent years to wear garments which are designed and intended for
use in sporting activities, as leisurewear garments, Customs has
had the formidable task of determining the proper tariff
classification for these garments. In prior instances, where
Customs had a question as to the principle use of a track suit
type garment, Customs required additional evidence to
substantiate the claim that the garment would be utilized
"exclusively or mainly" for sporting endeavors. Customs is now
of the opinion that requesting evidence of use for track suit
type garments is not the most effective approach in classifying
such garments. Customs reached this conclusion after realizing
that identical garments could be classified in different headings
based on the quality of evidence an importer submitted to
substantiate his tariff classification claim. After further
review, it is now our position that as long as Customs can
conclude that because of construction and design, such garments
fit into a class or kind of goods which are intended to be used
exclusively or mainly for athletic activities, the garments will
be classified under Heading 6211, HTSUSA, as track suits.
Recently, garments that have the basic construction of
track suits described in the EN have been designed with various
types of decorative embellishments. In this instance, the
merchandise in question has been outfitted with shoulder pads,
braiding, studs, and gemstones on the surface of the garment.
This type of adornment is not traditionally associated with a
garment intended for use in sporting endeavors. Customs is
aware, however, that garments constructed for use during sports
have currently become more stylish while still being suitable for
wear during sports. Therefore, when faced with the
classification of garments that have the general appearance of a
track suit in addition to fashionable embellishments, Customs
will examine the garments and determine whether the additional
embellishments render the garments unsuitable for use during
sporting activities. When determining suitability for use during
sporting activities, Customs will assess the comfort and
durability of the subject garments.
The instant merchandise is comprised of features which are
traditionally unrelated to use in sports. However, the garments
in question contain the general characteristics of a track suit.
These characteristics include the elasticized waistband and
cuffs, drawstring waist, a lightweight jersey knit lining that
breathes and wicks away moisture, shell fabric which is commonly
used in the construction of track suits, a loose-fit which
improves mobility, and the jacket component has a zippered
closure that is capable of total torso coverage.
After examining the garments, Customs is of the opinion that
in spite of the fashionable additions, because of the basic
structural characteristics listed above, the garments in question
generally meet the criteria of a track suit. Next, Customs must
determine whether the embellishments attached to the garments
render them unsuitable for use during sporting activities.
Although the shoulder pads do not contribute to the usefulness of
the garments during sporting activities, they do not inhibit the
wearer during such activities. Also, Customs has assessed the
use of shoulder pads in garments constructed for sporting
activities in prior cases, and determined that shoulder pads, by
themselves, do not prevent classification of such garments as
track suits. See Headquarters Ruling Letter (HRL) 950378, dated
April 22, 1993; HRL 087966, dated January 30, 1991. In HRL
950378, Customs encountered the issue of braiding attached to
garments constructed and intended for use during sports. Customs
determined that the braiding in no way detracted from the subject
garments use during athletic activities and classified the
garments as a track suit under Heading 6211, HTSUSA.
In this case, Customs must examine the suitability of the
gemstones and studs attached to garments intended and constructed
for wear during sports. Customs is cognizant of the fact, that
such accessories are generally not added to track suits.
However, due to recent fashions trends and consumer demand,
garments worn while partaking in sporting endeavors have been
designed with a wide variety of stylish additions. The gemstones
and studs are located on the jacket component's exterior surface.
The embellishments in no way hamper the wearer's comfort during
rigorous movement. Even with the presence of the accessories on
the jacket, the wearer is still able to participate in running
and jogging events with ease. As mentioned above, the garments
in question are constructed of a woven nylon shell fabric
commonly used in the manufacturing of track suits. This type of
sturdy fabric is capable of the constant, hard, use commonly
associated with running and jogging sporting activities. And the
added fashion features do not diminish the durability of the
garments during sporting activities. Therefore, the attached
embellishments do not render the subject garments unsuitable for
use during sporting activities.
In your submission, you assert that the garments in question
are coated with 600 mm of polyurethane, which renders the
garments water resistant for tariff purposes. You further
maintain that the garments are properly classifiable as separates
under the water resistant category of Chapter 62, HTSUSA.
Additional U.S. Note 2, Chapter 62, HTSUSA, provides, in
pertinent part:
[T]he term "water resistant" means that garments
classifiable in those subheadings must have 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.
When classifying garments such as the articles in question,
Customs realizes that the items are potentially classifiable
under competing provisions. The garments in question have the
general appearance and characteristics of a track suit, which is
specifically provided for under Heading 6211, HTSUSA. However,
the garments also meet the water resistant test for separates
provided for at the subheading level of Chapter 62, HTSUSA. In
prior rulings, when faced with classifying similar garments,
Customs consistently classified the garments under Heading 6211,
HTSUSA. The decision to classify the garments under Heading
6211, HTSUSA, was premised on the fact that the garments were
more specifically provided for under Heading 6211, HTSUSA. It is
important to note that the instant garments have the general
appearance and construction of a track suit. However, to be
properly classifiable under Heading 6211, the subject garments
must also be suitable for use during sporting activities. In
this case, the extensive coating added to the surface of the
garments does not allow the garments to breathe and wick away
moisture during sporting activities. Therefore, the water
resistant garments in question are classifiable under the
applicable water resistant subheading of Chapter 62, HTSUSA.
HOLDING:
Based on the foregoing, the subject jacket is classifiable
under subheading 6202.93.4500, HTSUSA, which is the provision for
women's or girls' water resistant anoraks (including ski-
jackets), windbreakers and similar articles (including padded,
sleeveless jackets). The applicable rate of duty is 7.6 percent
ad valorem and the textile restraint category is 635.
The pants are classifiable under subheading 6204.63.3000,
HTSUSA, which is the provision for women's or girls' water
resistant suits trousers. The applicable rate of duty is 7.6
percent ad valorem and the textile restraint category is 648.
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 renegotiations 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 internal
issuance of the U.S. Customs Service, which is available for
inspection 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 applicable to textile
merchandise, you should contact your local Customs office prior
to importing the merchandise to determine the current status of
any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division