Protest No. 3001-90-000133 of January 23, 1990 and request for further review filed by M & L International Company, of Skokie, IL. Ski suit; snow suit; principal; use; actual; coverall; overall; insulated

Active· CBP ruling HQ 088108· Issued 1991-02-22

Ruling
HQ 088108
Issued
Status
Active
Category
Classification
HS prefixes
6211.33
Tariff numbers
6211.33.0005, 6211.33.0007

Ruling text

HQ 088108

                         February 22, 1991


   CLA-2 CO:R:C:T  088108  HP

   CATEGORY:  Classification

   TARIFF NO.:  6211.33.0005; 6211.33.0007

   Mr. Daniel C. Holland
   District Director
   U.S. Customs Service
   909 First Avenue
   Room 2039
   Seattle, WA 98174

   RE:  Protest No. 3001-90-000133 of January 23, 1990 and
   request for further review filed by M & L International
   Company, of Skokie, IL.  Ski suit; snow suit; principal; use;
   actual; coverall; overall; insulated

   Dear Mr. Holland:

        Protest and request for further review in lieu of review
   by the District Director were timely filed against your
   liquidation of the following:


        Di  Impo  Name &         P   Fi Ent  Ch   Dat  Date
        st  rter  Address of     o   sc ry   ec   e    of
        ri  No.   Importer       r   al No.  k    of   Liqu
        ct                       t   Ye      Di   Ent  idat
                                 C   ar      gi   ry   ion
                                 o           t
                                 d
                                 e

        30  XX-   M & L          0   89 XXX  X    XX/  XX/X
        01  XXXX  Internationa   1      XXX       XX/  X/XX
            XXXX  l Company             XXX       XX
            X     L.P.                  X
                  7700 Gross
                  Point Road
                  Skokie, IL
                  60077

   FACTS:

        The merchandise at issue consists of six styles of boy's
   overalls, imported from Korea.  These garments were classified
   in Binding Line Review PC 837848 of March 14, 1989, under
   6211.33.0005, HTSUSA, as boy's overalls insulated for cold
   weather protection (now 6211.33.0007).  Protestant disagrees
   with this result, and argues that the garments should be
   classified under subheading 6211.20.1535, HTSUSA, as boy's
   ski-suits.

        The garments resemble boy's overalls, constructed of a
   woven nylon shell, with a 450 mm water resistant application
   of plastics and a polyester air-hole filling.  The styles
   consist of insulated one piece suits designed to cover the
   upper and lower parts of the body, including the arms.  The
   sleeves are insulated and have elasticized cuffs.  The legs of
   each garment have a sewn-in "gaiter" to stop snow from
   entering the garment through the bottom.  Each suit has a
   permanently attached hood with drawstring tightening in place
   of a collar.

   ISSUE:

        Whether the instant garments are considered ski-suits
   under the HTSUSA?

   LAW AND ANALYSIS:

        Subheading 6211.20, HTSUSA, provides for ski-suits.  Note
   6 to Chapter 62, HTSUSA, states:

             For the purposes of heading 6211, "ski-
             suits" means garments or sets of garments
             which, by their general appearance and
             texture, are identifiable as intended to
             be worn principally for skiing (cross-
             country or alpine).  They consist ... of:

             (a)  A "ski overall," that is, a one piece
                  garment designed to cover the upper
                  and lower parts of the body; in
                  addition to sleeves and a collar the
                  ski overall may have pockets or
                  footstraps;

                               * * *

        Subheading 6211.20, is a use provision.  Consequently,
   the heading under which the subject merchandise will be
   classified will be controlled by the use in the United States
   at, or immediately prior to, the date of importation of goods
   of the class or kind to which the subject merchandise belongs.

   The controlling use is the principal use of this type of
   merchandise -- the use which exceeds any other use in the
   United States.  Additional U.S. Rule of Interpretation 1(a),
   HTSUSA.

        Both Protestant and the Import Specialist have submitted
   voluminous materials purporting to demonstrate the use toward
   which this merchandise is put.  Advertisements from catalogs
   such as J.C. Penney, Sears, and Gorsuch Ltd., Vail (a major
   ski apparel retailer), depict garments essentially identical
   to the garments at issue as either snow-suits or ski-suits.
   Indeed, while the Protestant argues that the garments should
   be classified as ski-suits, the invoices related to this
   Protest name the apparel "Boy's Overalls" and describe them as
   "One Pc Snow Suit."   It would seem, therefore, that this
   documentation alone is insufficient to determine the principal
   use of these garments.

        In HRL 082285 DRR of February 15, 1990, we stated that
   similar merchandise was not classifiable as ski-suits, since

   "[t]he construction of the garment does not support a finding
   that it is intended to be worn principally for skiing."
   Although no rationale was given to support this conclusion, it
   was nonetheless correct.  Irrespective of advertising, the use
   of this class or kind of merchandise, by children, which
   exceeds any other use in the United States, is as recreational
   wear in Winter (i.e., romping in the snow, sledding, etc.).
   While it may be true that the particular garments imported by
   the Protestant are sold as ski-suits, the actual use of
   certain shipments of merchandise will not dictate a
   classification controlled by principal use.

   HOLDING:

        As a result of the foregoing, the instant merchandise is
   classified under subheading 6211.33.0005, HTSUSA (now
   6211.33.0007), textile category 659, as track suits, ski-suits
   and swimwear; other garments, other garments, men's or boys',
   of man-made fibers, coveralls, jumpsuits and similar apparel,
   other, insulated for cold weather protection.  The applicable
   rate of duty is 17 percent ad valorem.  You should DENY this
   Protest in full.  A copy of this Protest Review Decision
   should be forwarded to the Protestant.


                             Sincerely,





                       John Durant, Director
                    Commercial Rulings Division

Source: rulings.cbp.gov — ruling 088108, retrieved 2026-10-12T05:20:21Z, republished verbatim. This digest is informational; only CBP issues binding rulings.

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