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HQ 087921

November 21, 1990

CLA-2 CO:R:C:G 087921 JS


TARIFF NO.: 6204.39.4060

Pamela Walters
Segrets Sun Prints
21 Broadway
Box 830
Rockport, MA 01966

RE: Classification of women's linen jacket; modification of NYRL 854396

Dear Ms. Walters:

This is in response to your letter of August 9, 1990, in which you requested reconsideration of ruling letter 854396 issued by our New York office concerning the classification, under the Harmonized Tariff Schedule of the United States (HTSUSA), of a women's linen jacket from Hong Kong.


The merchandise at issue is a 100 linen, woven garment with numerous jacket style features, including a double layered collar, two breast pockets with flap and button closures, double layered cuffs, a two-inch finished bottom edge, two besom pockets on either side of the front, and denim-jacket style vertical seaming which combines several panels in front, and three panels in back of the garment. In addition, there are two deep pockets on the inside of each of the front sections of the garment.

The sample will be returned to you under separate cover as requested.


Whether a garment with numerous jacket features made of fine shirt-type linen is considered a shirt or jacket for classification purposes?


Classification of merchandise under the Harmonized System is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that the classification shall be determined according to the terms of the headings and any relevant section or chapter notes.

Heading 6204 provides for, inter alia, women's suit-type jackets, not knitted or crocheted. The Explanatory Notes (EN) are the official interpretation of the Nomenclature at the international level. EN 62.04 applies the provisions of the Explanatory Note to heading 61.04 mutatis mutandis to the articles of heading 6204, and state, in relevant part, that the term "suit" is partially comprised of
one suit coat or suit jacket the outer shell of which, ...consists of at least four panels (two in front and two in back) sewn together lengthwise, designed to cover the upper part of the body, with a full front opening without a closure or with a closure other than a slide fastener (zipper). It does not extend over the mid-thigh area and is not for wear over another coat, jacket or blazer.

The merchandise at issue is an upper body covering composed of over five panels sewn together lengthwise, with a full button- down opening in front. The garment is also designed to reach the hip, thereby completing the requirements set forth above.

Furthermore, the Textile and Apparel Category Guidelines, CIE 13/88, which are used as guidance in the classification of imported goods, provide for garments having the following characteristics under the category designation for women's other coats (which include jackets)
fabric weight equal to or exceeding 10 ounces per square yard of material; pockets at or below the waist; Eisenhower styling; a belt or simulated belt or elasticized waist on hip length or longer shirt-jackets

In addition, they state that

[g]arments having features of both jackets and shirts will be categorized as coats if they possess at least three of the above listed features and the result is not unreasonable. Many such garments will function as the upper part of leisure suits and will be placed in the categories for "suit-type coats."

The present garment possesses at least three of the features listed above and is therefore considered a suit-type coat classifiable as a woman's jacket under heading 6204, HTSUSA. Although the fine linen fabric and shirt-sized buttons are not typical of such jackets, the stitching, pocket placement and size and shape of the garment is clearly that of jackets, rather than shirts. The presence of two deep inside pockets at the front of the garment confirm that this merchandise is a jacket and not a shirt, and is designed to be worn over a shirt or blouse, as part of an ensemble.

Heading 6211, HTSUSA, provides for shirt blouses under women's other garments. The Explanatory Notes for this heading, however (which apply the provision of EN 61.14 mutatis mutandis), cover other garments "which are not included more specifically in the preceding headings of this Chapter." The examples provided include such items as aprons, boiler suits, ecclesiastical garments and vestments, scholastic gowns, special sports or dancing gear. Since the garment at issue is more specifically encompassed by the prior heading 6204, classification within heading 6211 is not appropriate.


Classification of the merchandise at issue is proper under subheading 6204.39.4060, HTSUSA, which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: of other textile materials: other, other: other, textile category 835 and dutiable at a rate of 6.7 percent ad valorem.

For the above stated reasons, and pursuant to 19 CFR 177.9(d), NYRL 854396 dated August 1, 1990, is modified to reflect that the subject garment is properly classifiable as a woman's jacket under heading 6204, HTSUSA.

The designated textile and apparel category may be subdivided into parts. If so, the 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 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 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.


John Durant, Director
Commercial Operations Division

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