Modification of DD 877301, dated August 19, 1992;Classification of men's upper body garment; shirt v. jacket;Heading 6201; Heading 6205; Textile Guidelines, CIE 13/88
Active· CBP ruling HQ 956243· Issued 1994-11-29
Ruling text
HQ 956243
November 29, 1994
CLA-2 CO:R:C:T 956243 CAB
CATEGORY: Classification
TARIFF NO.: 6205.20.2065
Mr. Gugun Chadha
Total Results, Inc.
2301 Industrial Parkway Ruling West,
Unit 8
Hayward, CA 94545
RE: Modification of DD 877301, dated August 19, 1992;
Classification of men's upper body garment; shirt v. jacket;
Heading 6201; Heading 6205; Textile Guidelines, CIE 13/88
Dear Mr. Chadha:
This ruling is in response to a request for modification of
District Ruling (DD) 877301 of August 19, 1992, from the Area
Director of Customs New York. Since the issuance of that ruling,
Customs has reexamined the merchandise and determined that it was
incorrectly classified and therefore, should be modified.
Accordingly, this ruling modifies DD 877301. A sample was
submitted for examination.
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625),
as amended by section 623 of Title VI (Customs Modernization) of
the North American Free Trade Agreement Implementation Act, Pub. L.
103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625),
notice of the proposed modification of DD 877301 was published
October 19, 1994, in the Customs Bulletin, Volume 28, Number 42.
FACTS:
The submitted sample is a men's cotton flannel hip-length
upper body garment. The garment contains long sleeves with vents,
button cuffs, a shirt collar, a breast patch pocket with a button
means of closure, a full frontal opening with a placket and button
closure, a shirt collar, a single seamless back panel, a triangular
back notch at the bottom of the garment, side vents at the bottom
of the garment, side-seam pockets at the waist, and a quilted nylon
lining.
In DD 877301, the subject merchandise was classified by the
District Director of Customs San Diego, California, in subheading
6201.92.2050 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for men's anoraks, windbreakers
and similar articles, of cotton. Since the issuance of DD 877301,
the Area Director of New York has reviewed the classification and
determined that it was in error. The New York Seaport believes
that the garments described therein are properly classifiable as
men's cotton shirts in subheading 6205.20.2065, HTSUSA.
ISSUE:
Whether the garments were properly classified as jackets of
Heading 6201, HTSUSA, or whether they are classifiable as shirts of
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 garments at issue are considered to be hybrid garments
since they possess characteristics found on both shirts and
jackets. The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN), the official interpretation of
the tariff at the international level are usually consulted for
tariff classification purposes. However, in this instance, since
the subject garments are hybrids, the EN offer no guidance in
classifying the subject garments.
The Guidelines for the Reporting of Imported Products in
Various Textile and Apparel Categories, CIE 13/88, [hereinafter,
Textile Guidelines] which are sometimes consulted for aid in
classifying certain garments provides a list of features common in
jackets. If a garment possesses at least three of the listed
features and if the result is not unreasonable, then the garment is
generally classifiable as a jacket.
In this case, the submitted sample has the general appearance
of a flannel shirt. The quilted lining and the pockets below the
waist are characteristics generally associated with jackets and not
shirts. The garment also contains side vents and a triangular vent
at the bottom center. The Textile Guidelines state that a full or
partial lining, pockets at or below the waist, side vents in
combination with back seams, or back vents or pleats, would be
features that would point to classification as a jacket. While the
instant garment definitely has two jacket features (pockets below
the waist and the quilted lining), there is still a question as to
whether the triangular notch located on the rear bottom of the
garment is considered a vent for tariff classification purposes.
Upon further examination of the subject garment, it appears
that it contains a single, seamless back panel. The back notch was
constructed by removing a triangular piece of fabric from the
garment. This differs from a traditional back vent which is
generally found in the seam to provide relief on a stress point by
enabling a garment to flex and expand. The notch on this garment
does not serve any functional purpose, nor is it located at a seam.
Thus, the subject garment only contains two features commonly
associated with a jacket. Moreover, the submitted sample has the
general appearance of a flannel shirt. Therefore, the garment is
classifiable as a shirt.
This determination is in accordance with Headquarters Ruling
Letter (HRL) 955133, dated November 17, 1993, where Customs
classified a garment similar in construction to the instant article
as a shirt. The sample therein was described as "a men's cotton
flannel upper body garment which reaches to about the hip area in
length. The garment has an outer shell of cotton flannel fabric,
long sleeves with sleeve vents and buttoned cuffs, a shirt collar,
a breast patch pocket with a buttoned flap, a full front opening
with a placket and button closure (typical shirt buttons), a
tapered shirt silhouette, side vents at the bottom of the garment,
side-seam pockets at the waist, and a quilted nylon lining."
Customs provided the following rationale for the tariff
classification:
Utilizing the Textile Guidelines, taking into
consideration the advertising material on similar garments
submitted by the National Import Specialist and viewing the
garment itself, this office believes that classification of
the garment at issue as a shirt and not a jacket was a proper
determination. In light of the numerous rulings on similar
garments classified as shirts, such a result is not
unreasonable.
HOLDING:
Based on the foregoing, the subject garment is classifiable in
subheading 6205.20.2065, HTSUSA, which provides for men's other
cotton shirts. The applicable rate of duty is 21 percent ad
valorem and the textile restraint category is 340.
DD 877301 dated August 19, 1992, is hereby modified. In
accordance with section 625, this ruling will become effective 60
days after its publication in the Customs Bulletin. Publication of
rulings or decisions pursuant to section 625 does not constitute a
change of practice or position in accordance with section
177.10(c)(1), Customs Regulations (19 CFR 177.9(d)(1)).
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 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 applicable to textile
merchandise, you should contact your local Customs office prior to
importing the merchandise to determine the current status of any
import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 956243, retrieved 2026-10-12T05:29:24Z, republished verbatim. This digest is informational; only CBP issues binding rulings.