HQ 082339: Request to review New York Ruling Letter (NYRL) 828040 of February 3, 1988, pursuant to 19 CFR 177.2(b)(2)(ii)(C).

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 082339

                                   August 5, 1988





          CLA-2 CO:R:C:G  082339  CMR

          CATEGORY:  Classification

          TARIFF NO.:  6205.20.2065

          Ms. Eileen T. Romito
          Sears, Roebuck and Co.
          Department 733X
          BSC 19-45
          Sears Tower
          Chicago, Illinois  60684

          RE:  Request to review New York Ruling Letter (NYRL) 828040 of
               February 3, 1988, pursuant to 19 CFR 177.2(b)(2)(ii)(C).

          Dear Ms. Romito:

              This is in response to your request of May 20, 1988, for
          review of NYRL 828040 which classified a man's quilted shirt,
          style 57823, in subheading 6205.20.2065, Harmonized Tariff
          Schedule of the United States Annotated (HTSUSA).

          FACTS:

              Style 57823, a man's quilted shirt from Korea, was submitted
          to our New York office for a binding ruling on its classification
          under the HTSUSA.  New York issued NYRL 828040 in which the
          submitted sample was classified in 6205.20.2065, HTSUSA.  In that
          ruling letter, the quilted shirt was described as having a woven
          outer shell manufactured from 80 percent cotton and 20 percent
          polyester with a quilted lining and padding of man-made fibers.
          The garment had a full-front, buttoned opening, a pointed collar,
          long sleeves with buttoned cuffs, and chest pockets.

              You have requested that we review this ruling, and you have
          submitted a sample, style 57824.  You state in your request that
          the only difference between this sample and style 57823 is the
          color and fiber content of the shell.  Style 57824 has a 100
          percent cotton shell.  It also has side pockets at the waist
          which style 57823 apparently did not have.  You specifically















                                         -2-


          requested an explanation as to why the poly fiber fill quilted to
          the lining is not considered in determining the chief weight of
          the shirt.

          ISSUE:

              Was the classification of style 57823 in NYRL 828040 of
          February 3, 1988, correctly determined by basing the decision on
          the chief weight of the outer shell of the garment?

          LAW AND ANALYSIS:

              We agree with the classification of style 57823 as stated in
          NYRL 828040 of February 3, 1988.  There is no disagreement that
          the sample submitted is a shirt.  As such, it is classifiable
          under heading 6205 of the proposed Harmonized Tariff Schedules of
          the United States (HTSUS).  The difficulty in classification
          arises at the subheading level at which it must be decided
          whether this garment will be classified as a shirt of cotton or
          of man-made fibers.

              Classification of this shirt is directed by application of
          the Subheading Explanatory Note to Chapter 62.  The note applies
          to the classification of articles, such as the submitted shirt,
          made from quilted textile products in the piece of heading 58.11.
          It states:

                   Articles made from the quilted textile products in the
              piece of heading 58.11 are to be classified within the
              subheadings of the Chapter under the provisions of Subheading
              Note 2 to Section XI.  For the purposes of their classifi-
              cation, it is the textile material of the outer fabric which
              gives these articles their essential character.  This means
              that where, for example, a man's quilted anorak has an outer
              fabric of 60% cotton and 40% polyester, the garment falls in
              subheading 6201.92.  It should be noted that, even if this
              outer fabric by itself falls in heading 59.03, 59.06 or
              59.07, the garment does not fall in heading 62.10.

          Applying the Subheading Note, the shirt is classified by the
          materials of its outer shell.

              Subheading Note 2(A) to Section XI provides:

              Products of Chapters 56 to 63 containing two or more textile
              materials are to be regarded as consisting wholly of that
              textile material which would be selected under Note 2 to this
              Section for the classification of a product of Chapters 50 to
              55 consisting of the same textile materials.












                                         -3-


          Note 2, referred to above, provides:

              Goods classifiable in Chapters 50 to 55 or in heading No.
              58.09 or 58.02 and of a mixture of two or more textile
              materials are to be classified as if consisting wholly of
              that one textile material which predominates by weight over
              any other single textile material.

              Since the outer shell of style 57823 consisted of 80 percent
          cotton and 20 percent polyester, the garment is classifiable as a
          men's cotton shirt under 6205.20.2065, HTSUSA.  Style 57824 is
          also classifiable under 6205.20.2065, HTSUSA, since its outer
          shell is 100 percent cotton.

              As you can see from the progression of the analysis, we do
          not reach the issue of whether the lining is more than mere
          trimming, and thus to be considered in determining the chief
          weight of the shirt.  As you correctly noted, Headquarters Ruling
          Letter (HRL) 080817 indicates that under the HTSUSA, garments
          will generally be classified according to the material of their
          outer shell, except when the garments have parts or accessories
          which materially contribute to their character or usefulness.
          Such parts or accessories must be considered with the outer shell
          in determining the proper classification.  However, HRL 080817
          further states that General Rule of Interpretation (GRI) 3 is
          used to determine which part provides the essential character of
          the garment, and the chief weight of that part determines the
          classification of the garment.  Although parts or accessories may
          sometimes be considered in the classification of a garment, this
          does not ensure that they will be determinative of the classifi-
          cation.  Their role in the classification of the garment depends
          on the result of the essential character analysis which in this
          case was not necessary due to the existence of the Subheading
          Explanatory Note to Chapter 62.

              Please note, however, that for a part or accessory to be
          determinative of the classification of a garment, it must
          significantly affect the character or usefulness of the garment
          and impart the essential character to the garment.  It is
          anticipated that few parts or accessories will meet both
          requirements.  In this case, the quilted lining contributes to
          the character and usefulness of the garment.  However, we believe
          it is the outer shell which imparts the essential character.  "In
          general, 'essential character' has been construed to mean the
          attribute which strongly marks or serves to distinguish what an
          article is; that which is indespensable (sic) to the structure,
          core or condition of the article."  Harmonized System Handbook: A
          Guide to the New U.S. Tariff, Office of Reg. & Rulings, U.S.
          Customs Service, (August 1986), page 14.  In our view, the outer
          shell more clearly falls within this definition than the quilted
          lining.











                                         -4-


              We hope our explanation has answered your question, and
          cleared up any misconceptions you may have gotten from your
          reading of HRL 080817.  Your sample will be returned, as
          requested, under separate cover.

          HOLDING:

              The quilt-lined men's shirt submitted is classified under
          6205.20.2065, HTSUSA, textile category 340.  The rate of duty is
          21 percent ad valorem.  This classification represents the
          present position of the Customs Service under the proposed
          HTSUSA.  If there are changes before enactment, this advice may
          not continue to be applicable.


                                          Sincerely,




                                          John Durant, Director
                                          Commercial Rulings Division







































          6cc: Area Director, New York Seaport
          1cc: CITA
          1cc: Gerard Shea