us-cbp-cross-rulings-hq-951381•HQ 951381: Modification of DD 871602; classification of a children'strack suit; Heading 6211
HQ 951381: Modification of DD 871602; classification of a children'strack suit; Heading 6211
us-cbp-cross-rulings-hq-951381HQ 951381: Modification of DD 871602; classification of a children'strack suit; Heading 6211Guidance
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 951381
August 14, 1992
CLA-2 CO:R:C:T 951381 CAB
CATEGORY: Classification
TARIFF NO.: 6211.43.0040; 6211.43.0050
William Ramia, Jr.
Alexander International
P.O. Box 30209
Memphis, TN 38130
RE: Modification of DD 871602; classification of a children's
track suit; Heading 6211
Dear Mr. Ramia:
This letter is in response to your inquiry of March 19,
1992, requesting a reconsideration of District Ruling (DD)
871602, dated February 28, 1992, on behalf of Little Miss Tennis,
Inc. under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample was submitted for examination.
FACTS:
The merchandise at issue, Style LM300, consists of a girl's
woven jacket and matching pants. The outer shell is 100 percent
nylon and the inner lining is 65 percent polyester and 35 percent
cotton. The jacket contains a woven collar, a full front zipper
opening, long sleeves, front pockets on each side, and
elasticized cuffs and waistband. The jacket pockets seem to be
specifically designed to hold tennis balls, because they are
high, deep pockets, with a narrow opening. The pants have a
fully elasticized waistband and ankle cuffs, a drawstring closure
at the waist, side pockets, and zipper closures at the ankles.
The merchandise will be imported from Taiwan.
DD 871602 classified the jacket under subheading
6202.93.5020, HTSUSA, which provides for women's overcoats and
similar articles. The pants were classified under subheading
6204.63.3430, HTSUSA, which provides for women's trousers.
ISSUE:
Whether the merchandise in question is classifiable as a
track suit in Heading 6211, HTSUSA?
LAW AND ANALYSIS:
Imported goods are classifiable according to the General
Rules of Interpretation (GRI's) of the HTSUSA. 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
are to be classified in accordance with subsequent GRIs taken in
order.
Heading 6211, HTSUSA provides for, inter alia, 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.
They 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.
Customs has consistently stated that when an importer
asserts that track suit-like garments are classifiable in the
track suit category, but there is a question as to whether the
garments will be used principally for sporting activities, due to
the appearance of the garment or the targeted marketing group,
the importer should submit evidence to substantiate his claim.
See Headquarters Ruling Letter (HRL) 089146, dated September 3,
1991; HRL 950185, dated November 13, 1991; HRL 089304, dated
August 29, 1991.
In this instance, Customs questioned the principal use of
the merchandise because the targeted marketing group were
children wearing sizes 7-14. Generally, children in this age
group do not participate in serious sporting endeavors. However,
we recognize that children wearing sizes 7-14 are increasingly
partaking in organized sports. Thus, in this case the importer
was asked to submit more information.
It is important to note that the importing company, Little
Miss Tennis, has an established history of exclusively
manufacturing tennis activewear for children. The supplemental
information includes sales and marketing data, catalogs, and
other forms of advertisements. The additional information in its
totality serves to establish that the imported garments are going
to be used principally for sporting activities, and aids Customs
in distinguishing the sample garments from other similar looking
leisure wear garments. Also, the deep pockets on the jacket are
a distinguishing feature not generally found on multi-purpose
garments commonly worn by children. Finally, the sample garments
are indistinguishable from garments manufactured for adults that
are classifiable as track suits. Therefore, the garments at
issue fit into a class or kind of merchandise that is properly
classifiable as a track suit in Heading 6211.
HOLDING:
Based on the foregoing, the trouser component of the track
suit is classifiable in subheading 6211.43.0040, HTSUSA, under
the provision for track suits, ski-suits and swimwear; other
garments: other garments, women's or girls': of man-made fibers:
track suits: trousers. The rate of duty is 17 percent ad valorem
and the textile category is 648.
The jacket component of the track suit is classifiable in
subheading 6211.43.0050, HTSUSA, under the provision for track
suits, ski-suits and swimwear; other garments: other garments,
women's or girls': of man-made fibers: track suits: other. The
rate of duty is 17 percent ad valorem and the textile category is
635.
In order to ensure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying DD
871602 to reflect the above classification effective with the
date of this letter. However, if after your review, you disagree
with the legal basis for our decision, we invite you to submit
any arguments you might have with respect to this matter for our
review. Any submission you wish to make should be received
within 30 days of the date of this letter.
This notice to you should be considered a modification of DD
871602 under 10 CFR 177.9(d)(1). It is not be applied
retroactively to DD 871602 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling. However, for the purposes of
future transactions of merchandise of this type, DD 871602 will
not be valid precedent. We recognize that pending transactions
may be adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent to this
decision will be classified pursuant to it. If such a situation
arises, you may at your discretion, notify this office and apply
for such relief from the binding effects as may be warranted by
the circumstances. However, please be advised that in some
instances involving import restraints, such relief may require
separate approvals from other government agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division
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