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HQ 954818

December 17, 1993

CLA-2 CO:R:C:T 954818 CAB


TARIFF NO.: 6202.13.4030

Robert L. Eisen, Esq.
Coudert Brothers
1114 Avenue of the Americas
New York, NY 10036-7794

RE: Request for Reconsideration of DD 888239, dated August 3, 1993; Classification of a storm coat; anorak; parka; overcoat; 6202.93 vs. 6202.13

Dear Mr. Eisen:

This is in response to your request for reconsideration of DD 888239, dated August 10, 1993, on behalf of your client, Outerstuff Limited, regarding girls outerwear garments. Samples were submitted for examination and will be returned under separate cover.


The garments in question are two girls' outerwear garments referred to as Style Nos. 6573 and 6583. Both items are constructed of 100 percent woven nylon fabric, feature polyfill quilted lining, full frontal zipper openings with storm flaps and snap closures, and contrast colored fabric trim. Both garments also contain stand-up collars, elasticized sleeve cuffs, drawstring waists and two front pockets. Hemmed bottoms extend to the wearer's knee area and are cut full. You request for purposes of this tariff classification that the merchandise be regarded as meeting the requirements for water resistance in U.S. Note 2, Chapter 62 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

You assert that DD 888239, dated August 3, 1993, classified merchandise almost identical to the subject merchandise in subheading 6202.13.4030, HTSUSA, which provides for girls' overcoats, capes, cloaks and similar coats, of man-made fibers. You contend that the merchandise was incorrectly classified in DD 888239 and is properly classifiable under subheading 6202.93.4500, HTSUSA, which is the provision for girls' anoraks (including ski-jackets), windbreakers and similar articles of man-made fibers.


Whether the merchandise in question was properly classified in subheading 6202.13, HTSUSA, in DD 888239 or whether it is classifiable in subheading 6202.93, HTSUSA?


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 6202, HTSUSA, is the provision for women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski- jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204. As the instant merchandise is a girls' upper body outerwear garment, it fits squarely within Heading 6202, HTSUSA. The issue that Customs must now address is what is the appropriate subheading for the merchandise. The subheadings involved are 6202.13, HTSUSA, which provides for overcoats and 6202.93, HTSUSA, the provision for anoraks and similar articles.

In your submission, you refer to Headquarters Ruling Letter (HRL) 081134, dated April 27, 1989, where Customs presented the characteristics that it considers when determining whether a garment is an anorak or parka. Customs stated the following:

Parka type garments are classifiable under the provisions for overcoats, carcoats, capes, cloaks and similar articles, not under the provision for anoraks (including ski-jackets) and similar articles. In order for a garment to be considered a parka, it must have a hood, a complete opening at the front fastened by a zipper or a Velcro-like fastener, with or without a protective flap; a lining either quilted or of simulated fur fabric; a drawstring or other tightening device at the waist, except a belt, and outer pockets. The length of the parka may vary from mid-thigh to knee.

Anoraks have many features in common with parkas; however, they differ in regards to the length of the garment. The length of an anorak can vary from waist length to mid-thigh only. Anoraks must have a hood which can be concealed in the collar; a complete opening at the front fastened by a zipper or Velcro; a lining quilted or padded, a drawstring or other means of tightening; close-fitting elasticized sleeve-ends; collar and pockets. If the length of the garment is longer than mid-thigh and yet has the features described above, it will nevertheless be considered a parka and classifiable under the provisions for overcoats, car- coats, capes, cloaks and similar articles.

HRL 081134, was later partly revoked in HRL 083536, dated October 23, 1989. HRL 083536 concluded the following:

[P]arkas have in common many of the characteristics of anoraks. Like anoraks, parkas are worn by those engaging in outdoor winter sports, or by those who prefer casual styled outerwear. This distinguished parkas and anoraks from overcoats, carcoats, storm coats, etc., which are normally cut long and full to fit over a sports jacket, suit, dress, etc. While length alone may be sufficient to view parkas as garments commercially distinct from anoraks, length alone is not sufficient to classify parkas outside the purview of the subheading for anoraks and parkas. Therefore, while the characteristics for anoraks and parkas we developed in HRL 081134 are still valid, identifying a garment as a parka will now place classification under the subheading for garments similar to anoraks.

In some instances, when the nomenclature fails to define or differentiate between certain similar terms, Customs consults lexicographic sources for guidance. Essential Terms of Fashion, written by Charlotte Mankey Calasibetta (1986), places an anorak and parka under the general heading for sport jackets. Storm coat which is what Customs believes the subject merchandise is, is presented under the general heading for coats. Essential Terms of Fashion maintains the following:

Coat - Hip-length to full-length outerwear with sleeves, designed to be worn over other clothing. (p.33)
storm coat - Heavy coat for men or women with water- repellent finish, sometimes with shearling or pile-fabric lining and collar. (p.39)

Sport jacket - Outerwear worn for school and general wear in cold weather in place of coat as lifestyle became more informal. Outerwear designed for specific sports, e.g., golf, skiing, cycling, sometimes accepted for general wear. (p.199)
anorak - Hooded waist-length jacket of sealskin on printed cotton, worn for warmth by Greenland Eskimos. Hip-length jacket with zip-front and drawstring hem made of water- repellant fabric sometimes lined with fur. Worn for winter sports...and later worn for sportswear. (p.199) parka - Loose-fitting pull-on jacket with an attached fur- trimmed hoods. Worn originally by the Eskimos and introduced during the 1930s for winter sportswear, e.g., skiing and skating. Worn in all cold climates in 1980s. (p.202)

When examining the subject merchandise in its totality, it appears that it is basically a storm coat. The garments fall well below the knee of an average size wearer. The garments have a full loose construction that would fit over most dresses, suits, sweaters, jackets etc. In Essential Terms of Fashion there are numerous illustrations of various types of jackets and coats. The garments at issue are almost identical to the pictured storm coat listed under the heading for coats, not jackets. At first glance, the garments are regarded as coats containing some jacket-like features. In fact, these garments are coats, and not parkas or anoraks, which are types of jackets.

You assert that the fabric and design of the garments indicate that they are meant to be worn in a casual manner by children at play, rather than long and full to fit over a suit or dress, etc. What you fail to consider is that due to recent fashion trends, long, generously tailored garments such as these in many instances replaced the traditional overcoat worn by children for less casual wear. In essence, the instant garments are being used for wear for all occasions. Moreover, the substantially long length of the garments would severely hamper the movement and flexibility of children at play.

You refer to HRL 085294, dated October 25, 1989, where Customs concluded that a woman's three-quarter length 100 percent nylon woven coat, with a full frontal opening secured by a zipper with a protective button overflap, a stand-up collar with a drawstring closure, two front patch pockets with flap and button closures, two front slash pockets, and elasticized cuffs, was classified as similar to a parka in subheading 6202.93. In HRL 085294, Customs maintained that the garment at issue had many characteristics of parkas in that it was meant to be worn by those engaging in outdoor sports, or by those who prefer casual styled outerwear, as opposed to a garment meant to be worn long and full to fit over a sports jacket, suit, dress, etc. You also point to HRL 083536 declaring that Customs classified several three-quarter length garments as parkas, despite the fact that two of the garments did not have drawstring waists and three did not have padded or quilted linings.

It is important to note that all of the cited garments were described as either fingertip length or three-quarter length. Granted, Customs stated in HRL 083536 that while length alone may be sufficient to view parkas as garments commercially distinct from anoraks, length alone is not sufficient to classify parkas outside the purview of the subheading for anoraks and similar garments. But, in this instance Customs is not differentiating between parkas and anoraks. Instead, Customs is distinguishing a storm coat and an anorak. There are marked differences between the two items. The subject outerwear garments are significantly longer than fingertip length and somewhat longer than three- quarter length. As mentioned above, it is Customs belief that on an average-size child wearing a size ten coat, which is the size of the subject merchandise, the coat would fall well below the knee. The coat would be considered full-length on the wearer. When Customs stated in 083536 that length would not be the determining factor to classify parkas outside the subheading for anoraks and similar garments, Customs was referring to garments that were generally waist-length to three-quarter length, as there is a slight difference between the two lengths, depending on the wearer. But, in this case, the garments are substantially longer than three-quarter length and equivalent to a full-length coat.


Based on the foregoing, the merchandise at issue in DD 888239, styles 6573 and 6583 were properly classified in subheading 6202.13.4030, HTSUSA, which is the provision for girls' man-made fiber overcoats and similar coats. The rate of duty is 29.5 percent ad valorem and the textile restraint category is 635.

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 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.


John Durant, Director
Commercial Rulings Division

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