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HQ 955093

January 25, 1994

CLA-2 CO:R:C:T 955093 SK


TARIFF NO.: 6205.20.2046

Allan R. Grant
International Development Systems, Inc.
733 15th St., N.W., ste. 520
Washington, D.C. 20005

RE: Classification of woven cotton hooded shirts; 6205.20.2046, HTSUSA; presence of a hood does not mandate classification as a jacket; HRL 953109 (2/24/93); 950777 (3/15/92); 953010 12/18/92; 953251 (2/8/93); and 953457 (4/16/93); DD 876455 (7/30/92); NYRL 883677 (4/7/93); 884821 (4/30/93); 883755 (4/24/93); and 882626

Dear Mr. Allan:

This is in response to your letter of September 28, 1993, requesting a binding classification ruling for two woven cotton garments. No style numbers for the garments were provided. One sample garment was submitted to this office for examination, and the other garment the subject of this review was depicted in an illustration. The submitted sample will be returned to you under separate cover.


The sample submitted to this office consists of a yarn dyed, woven cotton, long sleeve upper body garment. The garment has a full front five button opening which fastens left over right, a breast pocket, button cuffs, and knit hood with a drawstring closure. The garment is labeled a size boys' 6. The country of exportation is Sri Lanka.

The second garment the subject of this review is depicted in an illustration. It also is made from a yarn dyed, woven cotton fabric. It has long sleeves, a partial opening at the neckline which fastens left over right, a breast pocket, button cuffs, and a knit hood with a drawstring closure.


Whether the subject merchandise is classifiable under heading 6201, HTSUSA, as boys' overcoats ... windbreakers and similar articles, or under heading 6205, HTSUSA, as boys' shirts?


Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (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, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's.

At issue is whether the submitted garments are deemed jackets or shirts for purposes of classification within the tariff schedule. Customs' position with regard to this type of garment is well established; this office has consistently held that hooded garments with long sleeves and similar fabric weights are classifiable as shirts under either headings 6205 and 6206, which provide for boys' and girls' shirts respectively or, if the garment possesses pockets below the waist, under heading 6211, HTSUSA, which provides for, inter alia, shirts otherwise excluded by headings 6205 and 6206. See Headquarters Ruling Letters (HRL's) 953109 (2/24/93); 950777 (3/15/92); 953010 12/18/92; 953251 (2/8/93); and 953457 (4/16/93). See also District Ruling 876455 (7/30/92); New York Ruling Letters (NYRL's) 883677 (4/7/93); 884821

The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88, provide assistance in the classification of garments for purposes of assigning textile quota categories and ensuring uniformity in the classification of garments under the HTSUSA. In instances where ambiguity exists as to the identity of a garment for classification purposes, such as whether a garment is a jacket or a shirt, Customs will refer to the Guidelines. Where no such ambiguity exists, or where reliance on the Guidelines would lead to an unreasonable conclusion, Customs need not refer to this document. See HRL 954829, dated December 21, 1993.

Reliance on the Guidelines in the instant case is not warranted as the only "jacket" feature on the garments at issue is the presence of a permanent hood and the corresponding absence of a shirt collar. The mere presence of a permanently attached hood, however, does not preclude classification as a shirt. In HRL 950777, dated March 2, 1992, this office determined that a men's woven pullover with a permanently attached hood was classifiable as a shirt on the basis of the garment's other features. Similarly, in the instant case, the overwhelming presence of shirt features such as shirt-style cuffs and buttons, shirt placket and the use of a relatively lightweight brushed cotton fabric is determinative of these garments' status as shirts. We note that brushed cotton (flannel) is not a fabric commonly used in the manufacture of jackets and the cut and fit of these two styles do not indicate use as a jacket (i.e., designed to be worn over other outer garments). These types of garments are worn either by themselves, over underwear, or over other outerwear such as T- shirts and turtlenecks. The fact that these garments may be worn over other outerwear does not preclude their classification as shirts.

Lastly, recent visits to area department stores confirm our determination that these garments are properly classifiable as boys' shirts under heading 6205, HTSUSA. Garments similar to those at issue were displayed in the boys' and young men's departments along with other shirts, and not in the coat/jacket departments.

Based on the foregoing, the two garments at issue are classifiable as shirts under subheading 6205.20.2046, HTSUSA.


The garments at issue (both the style with the full front opening and the partial front opening) are classifiable under subheading 6205.20.2046, HTSUSA, which provides for "[M]en's or boys' shirts: of cotton: other... other: other: with two or more colors in the warp and/or the filling: napped," dutiable at a rate of 21 percent ad valorem. The applicable textile quota category is 340.

The designated textile and apparel categories 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 internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office.

Due to the 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

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