us-cbp-cross-rulings-hq-957934•HQ 957934: Revocation of DD 808080, dated March 31, 1994; Heading 6205 v. Heading 6211
HQ 957934: Revocation of DD 808080, dated March 31, 1994; Heading 6205 v. Heading 6211
us-cbp-cross-rulings-hq-957934HQ 957934: Revocation of DD 808080, dated March 31, 1994; Heading 6205 v. 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 957934
May 30, 1995
CLA-2 R:C:T 957934 CAB
CATEGORY: Classification
TARIFF NO.: 6205.20.2035
Mr. Darryl Wm. Golden
Norman Krieger, Inc.
5761 W. Imperial Highway
Los Angeles, CA 90045
RE: Revocation of DD 808080, dated March 31, 1994; Heading 6205 v. Heading 6211
Dear Mr. Golden:
This is in reference to District Ruling (DD) 808080, dated March 31, 1994, issued to you
from the District Director of Charleston, South Carolina. Customs Headquarters has reexamined
the date of the ruling and the tariff classification and determined that the decision and the date of
March 31, 1994, were in error. The District Director received your request for classification on
March 9, 1995 and the subsequent ruling should have been dated March 31, 1995.
FACTS:
The merchandise at issue referred to as Style CLINT 13829, is a man's 100 percent cotton
woven corduroy upper body garment. The garment has a full frontal opening with a six button
means of closure, a collar, two breast pockets with flaps, two side seam pockets below the waist,
long sleeves with button cuffs, and a square hemmed bottom. A portion of the collar and the
collar buttons located at the center back of the garment are lined with polyester fabric.
DD 808080 classified the subject article in subheading 6211.32.0060 of the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), which provides for other garments,
men's or boys', of cotton, shirts excluded from heading 6205. Customs Headquarters believes the
article is properly classifiable in subheading 6205.20.2035, HTSUSA, which provides for men's
woven cotton corduroy shirts.
ISSUE:
Whether the subject merchandise is classifiable under Heading 6211, HTSUSA, or
Heading 6205, 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.
The headings at issue are Heading 6205, HTSUSA, which provides for men's or boys'
shirts, and Heading 6211, HTSUSA, which provides for, inter alia, other garments. The
Harmonized Commodity Description and Coding System (EN), although not legally binding, are
the official interpretation of the nomenclature at the international level. The General Explanatory
Note, Chapter 62, defines shirts as "garments designed to cover the upper part of the body,
having long or short sleeves and a full or partial opening starting at the neckline." The EN to
Heading 6205, HTSUSA, state that "the heading does not cover garments having the character of
wind-cheaters, wind-jackets, etc., of heading 62.01, which generally have a tightening at the
bottom, or of jackets of heading 62.03, which generally have pockets below the waist."
The instant article covers the upper body, has long sleeves, and a full opening starting at
the neckline. At first glance, it seems that the instant garment would be excluded from
classification under Heading 6205, HTSUSA, due to the pockets located below the waist.
However, the EN to Heading 6205, HTSUSA, excludes from Heading 6205, HTSUSA, only
those garments that having the character of jackets of Heading 6203, HTSUSA. Although the
subject garment contains pockets below the waist, it does not have the character of a jacket of
Heading 6203, HTSUSA.
Customs has held similar garment to be classifiable as shirts of Heading 6205, HTSUSA.
See, Headquarters Ruling Letter (HRL) 080966, dated January 11, 1988; HRL 082467, dated
August 24, 1989; HRL 088528, dated May 28, 1991.
HOLDING:
DD 808080 is revoked pursuant to 19 CFR 177.9(d).
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 bilateral 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 Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for inspection 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, you should contact your local Customs
office prior to importation of this merchandise to determine the current status of any import
restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
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