HRL 088473 revoked. Prayer kaftan not intended to be usedas protection against weather not classifiable as coat. Yarmul-kes; religious articles; garments.
Active· CBP ruling HQ 950269· Issued 1991-12-27
Ruling text
HQ 950269
December 27, 1991
CLA-2 CO:R:C:T 950269 HP
CATEGORY: Classification
TARIFF NO.: 6211.33.0060
Mr. Asher Glauber
G & Quality Clothing, Inc.
165 Division Avenue
Brooklyn, New York 11211
RE: HRL 088473 revoked. Prayer kaftan not intended to be used
as protection against weather not classifiable as coat. Yarmul-
kes; religious articles; garments.
Dear Mr. Glauber:
This is in reply to your letter of April 10, 1991. That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of a
prayer kaftan, produced in Hungary.
FACTS:
The merchandise at issue consists of a long sleeve, slightly
longer than knee length, black overcoat with a full front open-
ing, a collar, and lapels. The exterior satin-like shell is made
of woven polyester-like fabric, and the lining is made from woven
rayon fabric. On the right front panel there are three fabric
covered buttons and three buttonholes; on the left front panel
there is a buttonhole that corresponds to both the top fabric
covered button and another button on the inside of the right
front panel. Each sleeve has two decorative fabric covered
buttons near its opening. There is a single inside fabric breast
pocket and two exterior inserted pockets in the rear of the
garment.
The garment is worn by Hasidic Jewish men during religious
services on the Sabbath. Since these men are prohibited from
carrying anything in their hands in public, the garment is worn
while walking to and from the synagogue.
In HRL 088473 PR of March 21, 1991, we classified this
garment under heading 6201, HTSUSA, as a men's overcoat. You
disagree, claiming that since the garment is only by necessity
worn outside, rather than carried in the hands, it should be
classified as a robe.
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ISSUE:
Whether the prayer kaftan is considered a religious article
not classifiable as apparel under the HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRIs) to the HTSUSA
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part, that "... classification shall be
determined according to the terms of the headings and any rela-
tive section or chapter notes ...." Goods which cannot be
classified in accordance with GRI 1 are to be classified in
accordance with subsequent GRIs, taken in order.
Heading 6201, HTSUSA, provides for, inter alia, men's or
boys' overcoats, carcoats, capes, cloaks and similar coats. The
Explanatory Notes (EN) to the HTSUSA constitute the official
interpretation of the tariff at the international level. While
not legally binding, they do represent the considered views of
classification experts of the Harmonized System Committee. It
has therefore been the practice of the Customs Service to follow,
whenever possible, the terms of the Explanatory Notes when
interpreting the HTSUSA. The EN to heading 6101, HTSUSA, which
apply, mutatis mutandis, to the articles of heading 6201, states
that
[t]his heading covers a category of ...
garments for men or boys, characterised by
the fact that they are generally worn over
all other clothing for protection against the
weather.
WEBSTER'S II NEW RIVERSIDE UNIVERSITY DICTIONARY (1984), at
217, defines "caftans" (variant of Kaftan) as "[a] full-length,
longsleeved, often loose-fitting tunic worn chiefly in the Near
East." You state that while the prayer kaftans are designed
similarly, and while circumstances necessitate the wearing of the
prayer kaftan on the street, "it is most definitely not worn as
an overcoat." You have included, as an attempt to clear up any
misunderstandings from your first ruling request, a letter from
the Council of Jewish Organizations of Boro Park. In describing
the use of the prayer kaftan, Rabbi Bernard Freilich definitively
states that "[i]t is ... never worn without an overcoat and
certainly never meant to used as one, even in inclement weather,
to provide additional warmth." Emphasis added.
The prayer kaftan is clearly not intended to be used for
protection against the weather; indeed, wearing the kaftan during
those hot days of summer yields the antithesis of protection. It
would appear from Rabbi Freilich's letter that to consciously
profit from any ancillary warming features while wearing the
prayer kaftan to and from synagogue would violate the spirit of
Orthodox Jewish faith. Based in part on your additional submis-
sions, it is our opinion that the prayer kaftan was incorrectly
classified as a coat. HRL 088473 is therefore revoked.
In HRL 088473, we noted that "yarmulkes, which, like the
instant merchandise, are worn solely for religious purposes, [and
are] classifiable [as] headwear." See HRL 038858 of May 1, 1975
(TSUS). That ruling is distinguishable from the instant matter.
Assuming the yarmulkes would also be classified as headgear under
the HTSUSA, wherein the Explanatory Notes for overcoats and
similar garments recognizes that such garments are "characterised
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by the fact that they are generally worn over all other clothing
for protection against the weather," the General Explanatory
Notes to Chapter 65, HTSUSA, states that "this Chapter covers ...
hats and other headgear of all kinds, irrespective of the materi-
als of which they are made and of their intended use (daily wear,
theatre, disguise, protection, etc.)." Emphasis added.
In HRL 088473, we noted that "since there is no provision
for religious articles of the type here involved, the competing
provisions are the heading for coats [(which we have disquali-
fied)] versus the headings for other made up articles." This was
also incorrect. Heading 6211, HTSUSA, provides for, inter alia,
other garments. The Explanatory Notes to heading 6114, which
apply, mutatis mutandis, to the other garments provisions of this
heading, states:
This heading covers ... garments which
are not included more specifically in the
preceding headings of this Chapter.
The heading includes, inter alia:
* * *
(2) Clerical or ecclesiastical garments and
vestments (e.g., monks' habits, cassocks
[(a long garment reaching to the feet
and worn by the clergy and some lay-
persons assisting in church services)],
copes [(a long ecclesiastical vestment
worn by clerics over the alb (a liturgi-
cal vestment consisting of a long white
linen robe with tapered sleeves) or
surplice (infra))], soutanes [(a cassock
(supra) worn by a Roman Catholic
priest)], surplices [(a loose-fitting
white gown with wide sleeves, worn over
a cassock (supra) by some clerics)].
There is no requirement that "other garments" of heading 6211,
HTSUSA, be used for protection against the weather. It is our
opinion that even though the prayer kaftan could not be classi-
fied as a coat, is clearly still a garment, and should be classi-
fied herein.
Finally, you state that the belt that was classified with
the prayer kaftan in HRL 088473 was not submitted for classifica-
tion, but was sent merely to demonstrate how the prayer kaftan is
used at services. The belt is "sold separately by different
retailers." Since you are not importing the prayer kaftan and
belt together to be put up as a set for retail sale, you may
disregard that analysis from your original ruling.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 6211.33.0060, textile category 659,
as track suits, ski-suits and swimwear; other garments, other
garments, men's or boys', of man-made fibers, other. The appli-
cable rate of duty is 17 percent ad valorem.
The designated textile and apparel category may be subdivid-
ed into parts. If so, visa and quota requirements applicable to
the subject merchandise may be affected. Since part categories
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are the result of international bilateral agreements which are
subject to frequent negotiations 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 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, you should contact your local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are revoking HRL
088473 to reflect the above classification effective with the
date of this letter. However, if you disagree with the legal
basis for our decision, we invite you to submit, either for
yourself or on behalf of your client, 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 therefore be considered a revoca-
tion of HRL 088473 of March 21, 1991, under 19 C.F.R.
177.9(d)(1) (1989). It is not to be applied retroactively to HRL
088473 (19 C.F.R. 177.9(d)(2) (1989)) and will not, therefore,
affect the transaction for the importation of your merchandise
under that ruling. However, for the purposes of future transac-
tions in merchandise of this type, including that for which the
present classification is requested, HRL 088473 will not be valid
precedent. We recognize that pending transactions may be ad-
versely affected by this revocation in that current contracts for
importations arriving at a port subsequent to the release of HRL
950269 will be classified under the new ruling. If such a
situation arises, you may, at your discretion, notify this office
and apply for relief from the binding effects of the new ruling
as may be dictated by the circumstances. However, please be
advised that in some instances involving import restraints, such
relief may require separate approvals from other government
agencies.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
JOHN DURANT, DIRECTOR
COMMERCIAL RULINGS DIVISION
Source: rulings.cbp.gov — ruling 950269, retrieved 2026-10-12T05:25:33Z, republished verbatim. This digest is informational; only CBP issues binding rulings.