Revocation of HQ 952704; Classification of track suits; Imported in Equal Numbers; Classification Based on Condition at the Time of Importation, Classification Based on the Intent of Importer; HQ 962125Dear Mr. Tarquinio:
Issued August 14, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6211.33.0035, 6211.33.0030
Headings: 6211
GRI rules applied: GRI 1, GRI 3(b)
Product description
The merchandise of HQ 952704, dated February 1, 1993, is described as four styles of men’s jacket and trousers sets that are designated as style numbers 290113, 290115, 290117, and 290121. These four styles consist of jackets and trousers that are each composed of an inner lining of 65 percent polyester, 35 percent cotton and an outer shell of 100 percent Trilobal nylon. The jacket and trouser sets are imported from Malaysia. PC 876238, dated July 23, 1992 classified the goods as track suits of heading 6211, HTSUSA. HQ 952704 modified PC 876238 and reclassified the goods separately in subheading 6201.93.3510, HTSUSA, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, and subheading 6203.43.4010, HTSUSA, which provides for other men's trousers of synthetic fibers. The classification determination was based on the intent of the importer to sell the components as separates.
CBP rationale
Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. Woven track suits are provided eo nomine in heading 6211, HTSUSA. EN 62.11 states, in pertinent part, that “the provisions of the Explanatory Note to heading 61.12 concerning track suits…and of the Explanatory Note to heading 61.14 concerning other garments apply, mutatis mutandis, to the articles of this heading.” We refer to EN 61.12 which describes track suits as consisting of two garments, namely: - A garment meant to cover the upper part of the body down to or slightly below the waist. It has long sleeves, with ribbed or elasticated bands, zip fasteners or other tightening elements at the cuffs. Similar tightening elements, including drawstrings, are generally to be found at the bottom of this garment. When it has a partial or complete opening at the front, it is generally fastened by means of a slide fastener (zipper). It may or may not be fitted with a hood, a collar and pockets. - A second garment (a pair of trousers) which may be either close or loose fitting, with or without pockets, with an elasticated waistband, drawstring or other means of tightening at the waist, with no opening at the waist and therefore no buttons or other fastening system. However, such trousers may be fitted with ribbed or elasticated bands, slide fasteners (zippers) or other tightening elements at the bottom of the trouser-legs which generally go down to ankle level. They may or may not have footstraps. Track suits are classifiable based on GRI 1. As such, track suit components that form sets are not required to be “put up for retail sale” under GRI 3(b). In order for the subject track suit components to be classifiable within heading 6211, HTSUSA, as track suits based on their condition as imported, they should be packed in the same shipment at the time of importation, but not necessarily on the same hanger or in the same container. See Headquarters Ruling (HQ) 962125, dated May 5, 2000, referencing the following: Headquarters Memorandum 085944 PR, dated May 10, 1991; HQ 088423, dated May 20, 1991; HQ 952584, dated December 8, 1992; HQ 952907, dated January 29, 1993; HQ 952704, dated February 1, 1993; HQ 953231, dated May 12, 1993; HQ 954270, dated August 17, 1993; HQ 955519, dated Apr
Full text
HQ 965932 August 14, 2003 CLA-2 RR:CR:TE 965932 TF CATEGORY: Classification TARIFF NO.: 6211.33.0030; 6211.33.0035 Mr. Rob Tarquinio Roytex, Inc. 16 East 34st Street, New York, NY 10016 RE: Revocation of HQ 952704; Classification of track suits; Imported in Equal Numbers; Classification Based on Condition at the Time of Importation, Classification Based on the Intent of Importer; HQ 962125 Dear Mr. Tarquinio: Customs previously issued PC 876238, dated July 23, 1992, which originally classified certain styles of jackets and trousers sets as woven track suits in heading 6211, HTSUSA. Pursuant to your request for modification of PC 876238, Customs issued Headquarters Ruling Letter (HQ) 952704, dated February 1, 1993 and subsequently reclassified the merchandise as separates in subheadings 6201.93.3510 and 6203.43.4010, HTSUSA. Upon review, the Bureau of Customs and Border Protection (CBP) has determined that this classification is incorrect. HQ 952704 is hereby revoked for the reasons set forth below. Pursuant to section 625(c), Tariff Act of 1930, as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub.L. 103-182, 107 Stat. 2057, 2186 (1993) notice of the proposed revocation of HQ 952704, dated February 1, 1993 was published on July 2, 2003, in Vol. 37, No. 27 of the CUSTOMS BULLETIN. No comments were received in response to this notice. FACTS: The merchandise of HQ 952704, dated February 1, 1993, is described as four styles of men’s jacket and trousers sets that are designated as style numbers 290113, 290115, 290117, and 290121. These four styles consist of jackets and trousers that are each composed of an inner lining of 65 percent polyester, 35 percent cotton and an outer shell of 100 percent Trilobal nylon. The jacket and trouser sets are imported from Malaysia. PC 876238, dated July 23, 1992 classified the goods as track suits of heading 6211, HTSUSA. HQ 952704 modified PC 876238 and reclassified the goods separately in subheading 6201.93.3510, HTSUSA, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, and subheading 6203.43.4010, HTSUSA, which provides for other men's trousers of synthetic fibers. The classification determination was based on the intent of the importer to sell the components as separates. ISSUE: What is the proper classification of the four styles of merchandise within the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? LAW AND ANALYSIS: Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. Woven track suits are provided eo nomine in heading 6211, HTSUSA. EN 62.11 states, in pertinent part, that “the provisions of the Explanatory Note to heading 61.12 concerning track suits…and of the Explanatory Note to heading 61.14 concerning other garments apply, mutatis mutandis, to the articles of this heading.” We refer to EN 61.12 which describes track suits as consisting of two garments, namely: - A garment meant to cover the upper part of the body down to or slightly below the waist. It has long sleeves, with ribbed or elasticated bands, zip fasteners or other tightening elements at the cuffs. Similar tightening elements, including drawstrings, are generally to be found at the bottom of this garment. When it has a partial or complete opening at the front, it is generally fastened by means of a slide fastener (zipper). It may or may not be fitted with a hood, a collar and pockets. - A second garment (a pair of trousers) which may be either close or loose fitting, with or without pockets, with an elasticated waistband, drawstring or other means of tightening at the waist, with no opening at the waist and therefore no buttons or other fastening system. However, such trousers may be fitted with ribbed or elasticated bands, slide fasteners (zippers) or other tightening elements at the bottom of the trouser-legs which generally go down to ankle level. They may or may not have footstraps. Track suits are classifiable based on GRI 1. As such, track suit components that form sets are not required to be “put up for retail sale” under GRI 3(b). In order for the subject track suit components to be classifiable within heading 6211, HTSUSA, as track suits based on their condition as imported, they should be packed in the same shipment at the time of importation, but not necessarily on the same hanger or in the same container. See Headquarters Ruling (HQ) 962125, dated May 5, 2000, referencing the following: Headquarters Memorandum 085944 PR, dated May 10, 1991; HQ 088423, dated May 20, 1991; HQ 952584, dated December 8, 1992; HQ 952907, dated January 29, 1993; HQ 952704, dated February 1, 1993; HQ 953231, dated May 12, 1993; HQ 954270, dated August 17, 1993; HQ 955519, dated April 15, 1994; HQ 956298, dated March 9, 1995. In this instance, the subject track suit components are shipped in the same shipment, but separately packaged. The subject track suit components are provided eo nomine in heading 6211, HTSUSA. Further, we refer you to HQ 962125, dated May 5, 2000, which is listed above. In HQ 962125, Customs expressed the view that classification is based on the merchandise’s condition as imported rather than the intent of the importer. Id. (clarifying that matching suit jackets and bottoms are classifiable as suits based on their condition as imported if they are imported in equal numbers in the same size range and meet the chapter note definition of suits.) This ruling serves to apply HQ 962125, by determining that the subject track suit components are classifiable within heading 6211 (based on their condition as imported), if they are imported together in equal quantities that are matched by size, and if they are constructed and designed to be used exclusively or mainly for athletic activities. In this instance, we find the subject track suit components are classifiable in heading 6211, HTSUSA, based on their condition as imported. The modification of the classification of the garments in PC 876238 was based on a change in the intent of the importer. Therefore, we are revoking the reference in HQ 952704 to the intent of the importer as this has no bearing on the classification determination and we are classifying the merchandise based on their condition as imported in heading 6211, HTSUSA, which provides for track suits. For further details, we refer you to HQ 962125, which is enclosed. HOLDING: HQ 952704, dated February 1, 1993, is hereby revoked. The subject trousers are classifiable in subheading 6211.33.0030, HTSUSA, which provides for "Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys’: Of man-made fibers: Track suits: Trousers.” The general column one duty rate is 16.1 percent ad valorem and the quota category is 647. The subject jackets are classifiable in subheading 6211.33.0035, HTSUSA, which provides for "Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys’: Of man-made fibers: Track suits: Other.” The general column one duty rate is 16.1 percent ad valorem and the quota category is 634. The designated textile and apparel category 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 Textile Status Report for Absolute Quotas, previously available on the Customs Electronic Bulletin Board (CEBB), which is available on the CPB website at www.customs.gov. Due to the changeable 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 In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the CUSTOMS BULLETIN. Sincerely, Myles B. Harmon, Director Commercial Rulings Division
Ruling history
Modification of PC 876238; bona fide intention to sell components separately; separate classifications for jackets and trousers; subheadings 6201.93.3510 and 6203.43.4010, HTSUSA
Modification of PC 876238; bona fide intention to sell components separately; separate classifications for jackets and trousers; subheadings 6201.93.3510 and 6203.43.4010, HTSUSA
Request for Binding Ruling; Women’s Suit-type Jacket and Matching Trousers; Women’s Suit-type Jacket and Matching Skirt; Imported in Equal Numbers; Separately Packaged; Classification Based on Condition at the Time of Importation; Subheading 6204.13.2010, HTSUSA; Not Separates; Not Subheading 6204.35.5010, HTSUSA, Subheading 6204.53.3010, HTSUSA, and Subheading 6204.63.3510, HTSUSA; Classification Not Based on Intent of Importer
Whether sets of garments which are not packed together in such a manner that they are readily identifiable as suits at the time of importation are classifiable as such depends upon the intent of the importer. Documentation; track suit; purchase order; CSD 92-11
Mix and match women's swimwear imported as separates. HRL952584 followed.
Protest No. 2704-92-100134; track suits; jackets and trousers; garments packed separately and shipped together; headings 6201, 6203 and 6211; HRLs 085944, 088423 and 952805
Classification of water resistant separates; Chapter 62;Heading 6211; track suits; sets v. separates
Application for Further Review of Protests Nos. 1803-92-100022 and 1803-93-100011; Requirement for AFR met at time filed
Further Review of Protest No. 2809-93-102031, Concerning the Tariff Status of Track Suit Components Invoiced and Packaged Separately
More rulings on the same tariff codes
Revocation of HQ 953231; Classification of Certain Jackets and Trousers as Track Suits; Imported in Equal Numbers; Classification Based on Condition at the Time of Importation, Classification Based on the Intended Manner of Sale; HQ 962125
Revocation of HQ 956298; Protest No. 2809-93-102031; Classification of track suits; Imported in Unequal Numbers but Separately Packed, Invoiced & Entered; Classification Based on Condition at the Time of Importation, Classification Based on the Intended Manner of Sale; HQ 962125
Modification of HQ 955519; Classification of men’s anorak jackets and pants as separates; Imported in unequal numbers in separate shipments over time; Classification Based on the Intended Manner of Sale; Classification based on condition as imported; HQ 962125
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