United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY B85708 - NY B85781 > NY B85709

Previous Ruling Next Ruling
NY B85709





June 24, 1997

CLA-2-62:RR:NC:TA:360 B85709

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.43.0060

Ms. Karen Wilder
Esprit De Corp.
900 Minnesota Street
San Francisco, CA 94107

RE: The tariff classification of a woman's shirt/jacket from Sri Lanka

Dear Ms. Wilder:

In your letter dated May 23, 1997, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover.

Style 750907 is a shirt/jacket constructed from 70 percent rayon and 30 percent wool woven fabric that is yarn dyed with a fabric weight of 6.7 ounces per square yard. The garment extends to the area of the hips and features long sleeves with button cuffs, a pointed collar, shirt-style lapels, a full front opening secured by four buttons and two slash pockets located below the waist.

It is your contention that this garment is correctly classifiable as a jacket/jacket type garment in heading 6211, HTS. You have cited a number of features to support your claim. First, in applying the features for shirt/jackets found in the Textile and Apparel Category Guidelines (Guidelines),13/88, dated November 23, 1988, you note that the garment has three features that make the garment a jacket: pockets at or below the waist, large jacket/coat style buttons and lapels. Second, you cite several other physical characteristics that you feel are jacket features: heavyweight interfacing in the lapels and front opening and the tailoring that provides a fitted appearance. Third, you assert that the garment will be marketed as a jacket.

Concerning the Guidelines features you refer to: we do not agree that the garment has three recognizable jacket features. The garment does have pockets below the waist; but, the buttons and lapels on this garment are not dissimilar to the buttons and lapels found on blouses and/or shirts. As to the interfacing, it too, is of a weight consistent with that used on blouses/shirts. Regarding the tailoring, although this garment has a somewhat form-fitting silhouette, it must be noted that women's shirts are usually more tailored than a blouse. The physical appearance of the garment does not strongly suggest use as a jacket. Finally, no marketing information was submitted with your request to illustrate your point. However, in the case of shirt/jackets, it is common that they are worn over other shirts. We disagree with your conclusion that this garment is classifiable as a jacket in heading 6211, HTS.

Accordingly, the applicable subheading for style 750907 will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women's or girls': of man-made fibers: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The duty rate will be 16.7 percent ad valorem.

Style 750907 falls within textile category designation 641. Based upon international textile trade agreements products of Sri Lanka are subject to a visa requirement and quota restraints.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia Schiazzano at (212) 466-5866.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

Previous Ruling Next Ruling

See also: