HQ 957305: Classification of Upper Body Garment; shirt vs. jacket;Textile Category Guidelines, CIE 13/88

us-cbp-cross-rulings-hq-957305HQ 957305: Classification of Upper Body Garment; shirt vs. jacket;Textile Category Guidelines, CIE 13/88Guidance

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 957305



                      CLA-CO:R:C:T 957305 GG

                          March 2, 1995

CATEGORY:  Classification

TARIFF NO.:  6201.92.2051

Mr. Dennis Davis
Director/General Manager
Marigold Garments (Pvt) Ltd.
561/3, Elvitigala Mawatha
Narahenpitiya
Colombo 5, Sri Lanka

RE:  Classification of Upper Body Garment; shirt vs. jacket;
Textile Category Guidelines, CIE 13/88

Dear Mr. Davis:

     This is in response to your request of November 4, 1994, for
a ruling on the tariff classification of an upper body garment
made by your company in Sri Lanka.

FACTS:

     The merchandise at issue is a man's upper body garment made
from a woven flannel-like material.  The fabric content is not
specified.  It has a shirt-type collar, a full frontal opening
secured by a zipper with teeth measuring approximately 5 mm in
width, hemmed long sleeves, pockets on each side at the waist,
and a hemmed straight bottom.  Two buttoned tabs on each side at
the bottom permit a slight adjustment to be made to the fit at
the hip level.

ISSUE:

     Whether the subject merchandise is properly classifiable as
a men's jacket under heading 6201 or 6211 of the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) or as a 
shirt under heading 6205, HTSUSA?

LAW AND ANALYSIS:

     Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRI's).  GRI 1 provides that
classification shall be 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.

     The issue to be determined in this case is whether the
submitted sample is properly classifiable as a men's shirt or
jacket.  A physical examination of the garment reveals that it
possesses features traditionally associated with both jackets and
shirts, and therefore, potentially lends itself to classification
as either a coat or jacket under headings 6201 or 6211, HTSUSA,
or as a shirt under heading 6205, HTSUSA.

     In circumstances such as these, where the identity of the
garment is ambiguous for classification purposes, reference to
The Guidelines for the Reporting of Imported Products in Various
Textile and Apparel Categories, CIE 13/88, ("Guidelines") is
appropriate.  The Guidelines were developed and revised in
accordance with the HTSUSA to ensure uniformity, to facilitate
statistical classification, and to assist in the determination of
the appropriate textile categories established for the
administration of the Arrangement Regarding International Trade
in Textiles.

     The Guidelines offer the following with regard to the
classification of shirt-jackets:

     "Category designation:  Other coats, men's and boys':

     Three-quarter length or longer garments commonly known
     as coats, and other garments such as ... waist length
     jackets fall within this category ... A coat is an
     outerwear garment which covers either the upper part of
     the body or both the upper and lower parts of the body. 
     It is normally worn over another garment, the presence
     of which is sufficient for the wearer to be considered
     modestly and conventionally dressed for appearance in
     public, either indoors or outdoors or both.

     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;

     2)   A full or partial lining;

     3)   Pockets at or below 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; 

     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
     three of the listed features will be considered on an
     individual basis."

     The garment under consideration has three of the listed
Guidelines features.  They are the pockets at or below the waist,
the zipper with a heavier gauge than is normally found on shirts,
and the long sleeves without cuffs.  On account of its styling,
this garment also creates the overall impression of a jacket. 
Therefore, it will be classified as a jacket under the HTSUSA.  

     The remaining issue is whether this garment is classifiable
as an anorak, windbreaker or similar article under heading 6201,
HTSUSA, or as a jacket of heading 6211, HTSUSA.  The Explanatory
Notes (EN) to heading 6101, which apply mutatis mutandis to
articles of heading 6201, HTSUSA, state:

     "This heading covers ... garments for men or boys,
     characterized by the fact that they are generally worn
     over all other clothing for protection against the
     weather."

     Customs has, in the past, classified many different types of
lightweight jackets in heading 6201, HTSUSA (e.g., silk bomber
jackets and windbreakers).  Flannel jackets very similar to the
one currently under consideration also have been placed under
that provision.  See HRL 957013, dated December 12, 1994.  Based
on this precedent and on the coverage provided to the wearer by
this particular jacket, we are of the opinion that this item is a 
jacket of heading 6201, HTSUSA.

HOLDING:

     The following classification is contingent upon the fabric
content of the garment being cotton.  This information was not
furnished by the importer and our designation of the fabric as
cotton is based only on a visual, non-scientific examination. 
Should the fabric content differ, this classification is no
longer valid.

     This merchandise is classifiable under subheading
6201.92.2051, which provides for, in pertinent part, "[A]noraks
(including ski-jackets), windbreakers and similar articles
(including padded, sleeveless jackets): of cotton: other: other
... other: other: men's".  The duty rate is 9.9% ad valorem and
the textile quota category is 334.  

     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 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 Quota (Restraint Levels), an internal issuance of the U.S.
Customs Service, which is updated weekly and is available 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, our client should contact its
local Customs office prior to importing the merchandise to
determine the current applicability of any import restraints or
requirements.

                              Sincerely,



                              John Durant
                              Director, Commercial
                              Rulings Division

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