us-cbp-cross-rulings-hq-954489•HQ 954489: Request for Further Review of Protest No. 5301-93-100185,dated May 27, 1993, concerning the classification of boys' upperand lower body garments
HQ 954489: Request for Further Review of Protest No. 5301-93-100185,dated May 27, 1993, concerning the classification of boys' upperand lower body garments
us-cbp-cross-rulings-hq-954489HQ 954489: Request for Further Review of Protest No. 5301-93-100185,dated May 27, 1993, concerning the classification of boys' upperand lower body garmentsGuidance
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 954489
October 28, 1993
CLA-2 CO:R:C:T 954489 CAB
CATEGORY: Classification
TARIFF NO.: 6211.33.0035; 6211.33.0030
District Director of Customs
1717 East Loop
Suite 201
Houston, TX 77029
RE: Request for Further Review of Protest No. 5301-93-100185,
dated May 27, 1993, concerning the classification of boys' upper
and lower body garments
Dear Sir:
This ruling is in response to the protest that was filed by
Scope Imports Inc., on May 27, 1993, against your decision
concerning the classification of boys' upper and lower body
garments under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). No sample was submitted for
examination.
FACTS:
The merchandise in question is described as boys' jackets
and pants. The garments are constructed of 100 percent nylon
shell fabric and lined with 60 percent polyester/40 percent rayon
material. The garments have a size range from small to extra
large. This size range is approximately equivalent to a boys'
size range of 8-20.
This protest concerns entries of the subject merchandise
that were liquidated by your port. The jackets were liquidated
under subheading 6201.93.3520, HTSUSA, which is the provision for
boys' windbreakers and similar articles. The pants were
liquidated under subheading 6203.43.4020, HTSUSA, which is the
provision for boys' trousers and breeches. The protestant
entered the pants under subheading 6211.33.0030, HTSUSA, which is
the provision for track suit trousers. The protestant entered
the jackets under subheading 6211.33.0035, HTSUSA, which is the
provision for the jacket component of a track suit.
ISSUE:
Whether the merchandise in question is properly classifiable
as track suits under Heading 6211, HTSUSA, or as separates in
Chapter 62, 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 nomenclature at the international
level. The EN to Heading 6211, HTSUSA, state that track suits
consist of two garments, one for 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.
In Headquarters Ruling Letter (HRL) 952572, dated June 23,
1993, Customs concluded that garments very similar in
construction to the subject garments, including a lining composed
of polyester and rayon, were classifiable as track suits under
Heading 6211, HTSUSA, as long as Customs could conclude from the
general appearance of the garments that they fit into a class or
kind of merchandise intended to be used exclusively or mainly for
participation in sporting endeavors. Assuming that the garments
in question meet this criteria, Customs will not request evidence
of use.
In this case, the subject garments are constructed of a
nylon shell fabric which is commonly used in the manufacturing of
track suits and a lightweight lining capable of breathing and
wicking away moisture. The size range of the subject garments is
small to extra large. As this size range is roughly equivalent
to the boys' size range of 8-20, the garments in question meet
the sizing requirements for classification as a children's track
suits. See HRL 952572 which determined that woven suits in boys'
sizes 8-20 and girls' suits sized 7-14 will be considered track
suits for tariff classification purposes (assuming they otherwise
meet the requirement for Heading 6211, HTSUSA). Because the
instant garments meet the other requirements for classification
as track suits, including construction, composition, and general
characteristics, they are classifiable as track suits under
Heading 6211, HTSUSA.
HOLDING:
Based on the foregoing, the jacket at issue is classifiable
in subheading 6211.33.0035, which provides for the jacket
component of a boys' track suit. The applicable rate of duty is
17 percent ad valorem and the textile restraint category is 634.
The pants at issue are classifiable in subheading 6211.33.0030,
HTSUSA, which provides for boys's track suit trousers. The
applicable rate of duty is 17 percent ad valorem and the textile
restraint category is 647.
The protest should be allowed in full. A copy of this
decision should be attached to the Customs Form 19 and provided
to the protestant as part of the notice of action.
In accordance with Section 3(A)(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to mailing of the decision. Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Lexis, Freedom of
Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division
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