CLA-2 RR:CR:TE 961836 RH
Thomas G. Travis, Esq.
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, FL 33126-2022
RE: Reconsideration of NY C81601; Classification of BDU Jackets; Shirt vs. Jacket
Dear Mr. Travis:
This is in reply to your letter of May 4, 1998, on behalf of Short Bark Industries, requesting reconsideration of New York Ruling Letter (NY) C81601, dated December 10, 1997. In that ruling, Customs classified a battlefield dress uniform garment (BDU), style 6600, as a shirt under subheading 6205.20.2065 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). You contend that the garment is properly classifiable under subheading 6201.92.2051, HTSUSA, as an anorak, windbreaker or similar article, or alternatively under subheading 6211.32.0075, HTSUSA, as a jacket or jacket-type garment excluded from heading 6201.
We examined the sample you sent to aid us in our determination.
FACTS:
The description of the garment under consideration in NY C81601 reads as follows:
Your submitted sample, style 6600 is a man’s 100% cotton twill woven shirt. The garment features long sleeves with 3 buttons on the cuff, a collar, a camouflage print, a full frontal opening secured with a covered six button closure, two breast patch pockets with buttoned flaps, two flapped buttoned pockets below the waist and a hemmed bottom.
- 2 -
In addition to the features described in the NY ruling, in your letter you state that the garment is made of sturdy fabric weighing approximately 6½ ounces [per square yard] in a camouflage print design.
ISSUE:
What is the tariff classification of the BDU garment?
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. Additionally, the Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI.
Heading 6205, HTSUSA, encompasses men’s or boys’ shirts. Heading 6201, HTSUSA, provides for “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.”
You argue that the garment is classifiable under heading 6201 because it is designed to be used as a jacket, is manufactured according to military specifications as a jacket, and is advertised, marketed and sold for use as a jacket to wear over other articles of clothing.
The EN to heading 6201 states that the provisions of the EN to heading 6101 apply mutatis mutandis to the articles of this heading. The EN to heading 6101 reads, in pertinent part:
This heading covers a category of knitted or crocheted garments for men or boys, characterised by the fact that they are generally worn over all other clothing for protection against the weather.
It includes:
Overcoats, raincoats, car coats, capes including ponchos, cloaks, anoraks including ski jackets, wind cheaters, wind jackets and similar articles, such as three quarter coats, greatcoats, hooded capes, duffel coats, trench coats, gabardines, parkas, padded
waistcoats.
- 3 -
Citing the EN to heading 6201, you assert that the garment in question is worn over a shirt, has larger buttons than a shirt, and due to its sturdy fabric, would protect someone from the elements. Additionally, you contend that the garment is similar to a safari jacket due to its camouflage fabric design and bellows pockets.
You also claim that the garment is a jacket under the criteria set forth in United States v. Carborundum Co., 63 CCPA 98 C.A.D. 1172, 536 F.2d 373 (CAFC) cert den., 429 U.S. 979 (1976), which the court used to determine the class or kind of goods of an imported article, i.e., it has the general physical characteristics of a shirt-jacket; the ultimate purchaser buys the garment for use as a jacket; the merchandise is sold and advertised in military and army/navy catalogs and shops, and it is used as a jacket worn over a shirt, and is recognized in the trade as a jacket.
In differentiating a shirt from a jacket, Customs has looked to the Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88 (Guidelines). The Guidelines provide assistance in differentiating jackets from shirts. The criteria for shirt-jackets set forth on page 5 reads:
(C) 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. They may be within the coat category if designed to be worn over another garment (other than underwear). 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 (note (D) below re: CPO style shirts).
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.
- 4 -
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 3 of the listed features will be considered on an individual basis.
In your letter, you refer to several rulings in which Customs classified a safari-type jacket in heading 6201. Although we have not seen the samples of these garments, their descriptions in the rulings is sufficient to distinguish them from the BDU garment at issue. For instance, in NY 858500, dated December 17, 1990, the safari jacket possessed more than three jacket features, i.e., pockets below the waist, an inner drawstring with elastic at the waist, a vertical pleat down the center, two shoulder epaulets, sleeves with openings secured by a button closure and self fabric buttoned sleeve tabs.
In NY 836378, dated February 16, 1989, the safari jacket also possessed three jacket features, i.e., pockets below the waist, thread reinforced buttons and a non-expandable box pleat on the back from the yoke to the bottom edge. In addition, it had other features, such as belt loops and epaulets, which when viewing the garment as a whole made classification as a jacket reasonable. In HQ 960626, dated July 25, 1997, the jacket had a zipper closure, pockets below the waist, and side vents with a center back seam.
In HQ 957013, dated December 12, 1994, the garment possessed two jacket features listed in the Guidelines, i.e., pockets at the waist and a heavy-duty zipper closure. In addition, it had a hood which is characteristic of jackets.
You argue that the BDU garment in question satisfies the 3 minimal criteria in the Guidelines and has the following features: lapels, large bellows pockets below the waist, long sleeves with tab closures at the wrist rather than cuffs as on a shirt, bar-tacked, reinforced button holes for heavy-duty use, six large-size concealed buttons, and it is worn over clothing.
After examining the sample, we find that it possesses only one characteristic of a jacket, i.e., pockets below the waist. In our opinion, the garment does not have a lapel. It has a collar with a placket that will fold over in a manner similar to many sports shirts. Moreover, we find that the garment has cuffs and that the tab closures are consistent with that feature. We further find that
- 5 -
the buttons are characteristic of a shirt, even though they are large. Finally, although the garment may be worn over a T-shirt, it is not intended to be worn over garments in the same manner as a jacket to protect someone from the elements.
Accordingly, we disagree with you that the garment is a jacket based on the criteria set forth in Carborundum, listed on page three of this ruling. Despite the fact that your client may advertise or sell the garment as a jacket, it possesses the general physical characteristics of a shirt not a jacket or shirt-jacket. Thus, your alternative claim that the garment is classifiable under heading 6211, as a jacket or jacket-type garment is also without merit.
HOLDING:
NY C81601 is affirmed. The BDU, style 6600, is classifiable as a shirt under subheading 6205.20.2065, HTSUSA. It is dutiable at the general column one rate of 20.4 percent ad valorem and the textile category is 340.
Sincerely,
John Durant, Director
Commercial Rulings Division