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HQ 957382

February 23, 1995

CLA-2 CO:R:C:T 957382 SK


TARIFF NO.: 6201.92.2051

Eleanore Kelly-Kobayashi
Rode & Qualey
295 Madison Avenue
New York, N.Y. 10017

RE: Classification of a men's upper body garment; jacket v. shirt; 100% cotton flannel; full frontal heavy-duty zipper; back tabs; Textile Category Guidelines, CIE 13/88; 6201.92.2051; jacket is of sufficient warmth and coverage to warrant classification in heading 6201, HTSUSA.

Dear Ms. Kelly-Kobayashi:

On May 20, 1994, this office issued you, on behalf of your client, Shah Safari, Inc., Headquarters Ruling Letter 956205 in which Customs classified a men's flannel upper body garment under subheading 6211.32.0075, HTSUSA. Upon review, that determination is deemed to be in error. Our analysis follows.


The garment at issue, identified as style number Y0383894, is a men's woven cotton flannel upper body garment. It has long sleeves with cuffs, two diagonal pockets at the waist, and a hemmed straight bottom with back tabs. The garment features a full frontal opening with a zipper closure. The teeth of the zipper, in their closed condition, measure approximately 6 mm in width. You submit that the fabric weight of the garment is 7.7 ounces per square yard.


Whether the subject merchandise is properly classifiable as a men's jacket under heading 6201 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), or as a shirt-jacket under heading 6211, HTSUSA?


Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be 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.

We concur with the analysis set forth in HRL 956205 in which this office determined that the subject garment, although possessing features traditionally associated with both jackets and shirts, nevertheless created the overall impression of a jacket. This determination rested primarily on the presence of a full frontal heavy-duty zipper, the teeth of which measured approximately 6 mm in width. We noted that full frontal zippers are relatively uncommon in shirts and the heavy gauge of the zipper served to create the impression of a jacket rather than a shirt.

Specifically at issue in this case is whether style number Y0383894 is classifiable as an anorak, wind-breaker or similar article of heading 6201, HTSUSA, or as a shirt-jacket of heading 6211, HTSUSA.. The Explanatory Notes (EN) to heading 6101, which apply mutatis mutandis to the articles of heading 6201, HTSUSA, state:

"[T]his heading covers ... garments for men or boys, characterised by the fact that that they are generally worn over all other clothing for protection against the weather."

In HRL 956205, this office held that the subject garment's shirting fabric was not heavy enough to provide protection against the weather and therefore classification was precluded from heading 6201, HTSUSA. We disagree with our prior assessment. Customs has, in the past, classified many different types of lightweight jackets in heading 6201, HTSUSA, (i.e., silk bomber jackets and windbreakers). As the fabric used in the manufacture of style number Y0383894 is at least as heavy as the fabric used in the manufacture of many windbreakers and silk bomber jackets, and the design of the garment provides sufficient coverage so as to reasonably protect the wearer from the elements, this office is of the opinion that the subject merchandise is properly classifiable as a jacket of heading 6201, HTSUSA.


HRL 956205 is revoked.

Style Y0383894 is classifiable under subheading 6201.92.2051, HTSUSA, which provides
for, in pertinent part, "[A]noraks (including ski-jackets), windbreakers and similar articles (including padded sleeveless jackets): of cotton: other: other... other: other: men's," dutiable at a rate of 10 percent ad valorem. The applicable textile quota category is 334.


John Durant, Director
Commercial Rulings Division

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