Request for Further Review of Protest No. 5301-93-100185,dated May 27, 1993, concerning the classification of boys' upperand lower body garments

HQ 954489 October 28, 1993 CLA-2 CO:R:C:T 954489 CAB CATEGORY: Classification TARIFF NO.: 6211.33.0035; 6211.33.0030 District Director of Customs 1717 East Loop Suite 201 Houston, TX 77029 RE: Request for Further Review of Protest No. 5301-93-100185, dated May 27, 1993, concerning the classification of boys' upper and lower body garments Dear Sir: This ruling is in response to the protest that was filed by Scope Imports Inc., on May 27, 1993, against your decision concerning the classification of boys' upper and lower body garments under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). No sample was submitted for examination. FACTS: The merchandise in question is described as boys' jackets and pants. The garments are constructed of 100 percent nylon shell fabric and lined with 60 percent polyester/40 percent rayon material. The garments have a size range from small to extra large. This size range is approximately equivalent to a boys' size range of 8-20. This protest concerns entries of the subject merchandise that were liquidated by your port. The jackets were liquidated under subheading 6201.93.3520, HTSUSA, which is the provision for boys' windbreakers and similar articles. The pants were liquidated under subheading 6203.43.4020, HTSUSA, which is the provision for boys' trousers and breeches. The protestant entered the pants under subheading 6211.33.0030, HTSUSA, which is the provision for track suit trousers. The protestant entered the jackets under subheading 6211.33.0035, HTSUSA, which is the provision for the jacket component of a track suit. ISSUE: Whether the merchandise in question is properly classifiable as track suits under Heading 6211, HTSUSA, or as separates in Chapter 62, HTSUSA? LAW AND ANALYSIS: 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 6211, HTSUSA, is the provision for track suits. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the nomenclature at the international level. The EN to Heading 6211, HTSUSA, state that track suits consist of two garments, one for upper body and a pair of trousers, which, because of their general appearance and the nature of the fabric, are clearly meant to be worn exclusively or mainly in the pursuit of sporting activities. In Headquarters Ruling Letter (HRL) 952572, dated June 23, 1993, Customs concluded that garments very similar in construction to the subject garments, including a lining composed of polyester and rayon, were classifiable as track suits under Heading 6211, HTSUSA, as long as Customs could conclude from the general appearance of the garments that they fit into a class or kind of merchandise intended to be used exclusively or mainly for participation in sporting endeavors. Assuming that the garments in question meet this criteria, Customs will not request evidence of use. In this case, the subject garments are constructed of a nylon shell fabric which is commonly used in the manufacturing of track suits and a lightweight lining capable of breathing and wicking away moisture. The size range of the subject garments is small to extra large. As this size range is roughly equivalent to the boys' size range of 8-20, the garments in question meet the sizing requirements for classification as a children's track suits. See HRL 952572 which determined that woven suits in boys' sizes 8-20 and girls' suits sized 7-14 will be considered track suits for tariff classification purposes (assuming they otherwise meet the requirement for Heading 6211, HTSUSA). Because the instant garments meet the other requirements for classification as track suits, including construction, composition, and general characteristics, they are classifiable as track suits under Heading 6211, HTSUSA. HOLDING: Based on the foregoing, the jacket at issue is classifiable in subheading 6211.33.0035, which provides for the jacket component of a boys' track suit. The applicable rate of duty is 17 percent ad valorem and the textile restraint category is 634. The pants at issue are classifiable in subheading 6211.33.0030, HTSUSA, which provides for boys's track suit trousers. The applicable rate of duty is 17 percent ad valorem and the textile restraint category is 647. The protest should be allowed in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action. In accordance with Section 3(A)(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Lexis, Freedom of Information Act and other public access channels. Sincerely, John Durant, Director Commercial Rulings Division