Request for Further Review of Protest No. 1001-93-104232,dated June 30, 1993, concerning the classification of men's upperand lower body garments
Active· CBP ruling HQ 955658· Issued 1994-05-19
Ruling text
HQ 955658
May 19, 1994
CLA-2 CO:R:C:T 955658 CAB
CATEGORY: Classification
TARIFF NO.: 6211.33.0030; 6211.33.0035
Regional Commissioner of Customs
c/o Protest and Control Section
6 World Trade Center
Room 761
New York, NY 10048-0945
RE: Request for Further Review of Protest No. 1001-93-104232,
dated June 30, 1993, concerning the classification of men's upper
and lower body garments
Dear Sir:
This is a decision on application for further review of a
protest timely filed by Sandler, Travis & Rosenberg, on behalf of
Champion Products, Inc., against your decision concerning the
classification of certain men's upper and lower body garments under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample was submitted for examination.
FACTS:
The merchandise in question is men's 100 percent woven nylon
matching jackets and pants. The protestant states that the
garments are exact replicas of warm-up suits worn by the players of
the National Basketball Association (NBA). The pants contain an
elasticized waistband with a drawstring means of closure and are
lined with a 65 percent polyester/35 percent cotton knit fabric.
The pants also have a nine snap opening along the outside of each
trouser leg which extends from the ankle to the waistband. The
jackets have a full front zipper opening, rib cuffs and waistband,
and a nylon mesh lining.
This protest concerns entries of the subject pants and jackets
that were liquidated at JFK Airport. The pants were liquidated
under subheading 6203.43.4010, HTSUSA, which provides for men's
trousers. The jackets were liquidated in subheading 6201.93.3510,
HTSUSA, which provides for men's windbreakers and similar articles.
The protestant claims that the garments are classifiable as track
suits and entered the pants in subheading 6211.33.0030, HTSUSA, and
the jackets in 6211.33.0035, HTSUSA.
ISSUE:
Whether the subject merchandise is classifiable as track suits
under Heading 6211, 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 woven track suits.
The Explanatory Notes to the Harmonized Commodity Description and
Coding System (EN), although not legally binding, are the official
interpretation of the tariff at the international level. The EN to
Heading 6211, HTSUSA, state that track suits consist of two
garments, one for the 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.
As a result of the recent trend to design garments intended
for use in sporting activities
with features not traditionally utilized for track suits and not
specifically provided for in the tariff or the EN, Customs has the
formidable task of determining whether these particular garments
are classifiable as track suits for tariff purposes. In prior
instances, where Customs had a question as to the principle use of
track suit type garments, Customs required additional evidence to
substantiate the claim that the garments would be utilized
"exclusively or mainly" during sporting activities. After further
review of this position, Customs is now of the view that as long as
Customs can conclude that because of construction and design, such
garments fit into a class or kind of goods which are intended to be
used exclusively or mainly for athletic activities, the garments
will be classified under Heading 6211, HTSUSA.
The instant garments contain the general characteristics of a
track suit. These characteristics include the elasticized
waistband and cuffs, a lightweight lining that breathes and wicks
away moisture, shell fabric which is commonly used in the
construction of a track suit, a loose-fit which improves mobility,
and the zippered torso which enables total torso coverage.
However, the pants also contain a nine snap opening that extends
from the waist to the cuff area.
EN 6211, HTSUSA, states that the provisions of the EN to
Heading 6112, HTSUSA, applies mutatis mutandis, to the articles of
this heading. EN 6112 which is applicable to Heading 6211, HTSUSA,
states, in pertinent part:
* * *
Track suits consist of two garments, namely:
- A garment meant to cover the upper part of the body down to
or slightly below the waist. It has long sleeves, with ribbed
or elasticated bands, zip fasteners or
other tightening elements at the cuffs.
Similar tightening elements, including
drawstrings, are generally to be found at
the bottom of this garment. When it has
a partial or complete opening at the
front, it is generally fastened by means
of a slide fastener (zipper). It may or
may not be fitted with a hood, a collar
and pockets.
- A second garment (a pair of trousers) which may be either
close or loose fitting, with or without pockets, with an
elasticized waistband, drawstring or
other means of tightening at the
waist, with no opening at the waist
and therefore no buttons or other
fastening system. However, such
trousers may be fitted with ribbed
or elasticated bands, slide
fasteners (zippers) or other
tightening elements at the bottom of
the trouser-legs which generally go
down to ankle level. They may or
may not have footstraps.
As stated above, the provisions of the EN to Heading 6112,
HTSUSA, (knitted or crocheted) concerning track suits apply mutatis
mutandis to Heading 6211, HTSUSA, which is the heading that applies
to woven track suits. Mutatis Mutandis is defined by Black's Law
Dictionary (West 1979), as: "with the necessary changes in points
of detail, meaning that matters or things are generally the same,
but to be altered when necessary...." The Compact Edition of the
Oxford English Dictionary (Oxford 1987), continues with "things
being changed that have to be changed, i.e., with the necessary
changes...."
When classifying garments as track suits, Customs has
consistently stated that through design and construction, garments
must have the general appearance of a track suit. As stated above,
the subject garments have the general appearance of a track suit.
However, the trousers also contain a snap side opening on either
side of each leg. The garments are designed for men engaging in
various types of sports and specifically basketball. The presence
of full side openings secured by snaps enable the wearer to slip in
and out of the garments with ease during warm-ups as well as during
a game. Garments identical to the subject merchandise are utilized
by NBA players during their practices and before the commencement
of a game.
In this case, the pair of woven pants at issue feature a nine
snap opening starting at the waist and continuing to the cuffs.
When applying the EN to 6112, HTSUSA, which pertains to knitted
garments, to Heading 6211, HTSUSA, which applies to woven garments,
it would appear that the trousers are not classifiable as a pant
component of a track suit under Heading 6211, HTSUSA. This would
be the case under Heading 6112, HTSUSA, since the EN to 6112,
HTSUSA, specifically prohibit classifying trousers with an opening
at the waist as track suit components. However, the EN to Heading
6112, HTSUSA, apply to the woven garments of Heading 6211, HTSUSA,
mutatis mutandis, in other words, with the necessary changes that
are required when applying EN written and intended for application
to a crocheted or knitted heading to a woven heading.
The subject trousers are clearly constructed and intended for
use during sporting endeavors. As stated above the nine snap
opening located on woven the trousers enables the wearer to slip
them on and off with ease. This snap opening does not have the
same utilitarian purpose with knitted garments as with woven
garments since a knitted garment generally is more flexible due to
its construction. Usually a pair of knitted trousers can be pulled
on or off with a lot more ease than a pair of woven trousers.
Also, when partaking in sporting activities, a person is frequently
wearing athletic shoes that are bulky and prevent the wearer from
sliding woven warm-up pants over top of them without difficulty.
Knitted track suit pants possess more flexibility and can be
stretched over a pair of cumbersome sneakers; a pair of woven pants
cannot be stretched with the same degree of comfort. Therefore, it
is Customs opinion that "necessary changes in points of detail,"
from knitted track suits to woven, allow the presence of a snap or
zippered opening from the waist area to the cuffs on each side of
a pair of trousers that otherwise meet the general appearance
requirements for classification as track suit trousers. Thus,
these particular garments are classifiable as track suits under
Heading 6211, HTSUSA.
The position Customs is taking with regard to the subject
woven trousers is not a novel approach when dealing with EN
applicable to one heading which also apply mutatis mutandis to
another heading. In Headquarters Ruling Letter (HRL) 087511, dated
January 14, 1991, Customs determined that in applying the EN to
Heading 6112, HTSUSA, for knitted garments, to Heading 6211,
HTSUSA, which pertained to woven garments, it had neglected to take
into account various physical distinctions between the two
different types of construction. In HRL 087511, Customs stated the
following:
[W]oven outer shells of track suits do not solely impart the
aforementioned characteristics. It is our opinion that
necessary changes in points of detail from knitted track suits
to woven, allow the presence of a liner with the ability to
both breathe and to wick away perspiration. Track suits with
a woven outer shell and an inner lining capable of imparting
the characteristics enumerated above are therefore
classifiable in heading 6211, HTSUSA, as track suits.
The aforementioned position is in accordance with HRL 088423
dated May 20, 1991, where Customs classified certain jackets and
trousers, Style 0900, as track suits. The trousers of Style 0900
were described as having zippers extending from the cuffs to the
waist in addition to containing adjustable snap tabs at the waist.
This position is limited to woven trousers with openings on each
side of the trouser leg extending from the waistband to cuff area.
HOLDING:
Based on the foregoing, the subject jackets are classifiable
in subheading 6211.33.0035, HTSUSA, which provides for men's track
suit jackets of man-made fibers. The applicable rate of duty is 17
percent ad valorem and the textile restraint category is 634. The
subject trousers are classifiable in subheading 6211.33.0030, which
provides for men's track suit trousers of man-made fibers. 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
Source: rulings.cbp.gov — ruling 955658, retrieved 2026-10-12T05:29:01Z, republished verbatim. This digest is informational; only CBP issues binding rulings.