Reconsideration of NY N272492; tariff classification of chef’s coats from Vietnam

HQ H278603 September 21, 2016 CLA-2 OT:RR:CTF:TCM H278603 PJG CATEGORY: Classification TARIFF NO.: 6205.30.2070 Mr. W.J. Gonzalez Western Overseas Corporation P.O. Box 90099 Long Beach, CA 90809 RE: Reconsideration of NY N272492; tariff classification of chef’s coats from Vietnam Dear Mr. Gonzalez: This is in response to your letter dated May 21, 2016 requesting the reconsideration of New York Ruling Letter (“NY”) N272492, which U.S. Customs and Border Protection (“CBP”) issued to you on March 2, 2016. The ruling pertains to the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of five styles of chef’s coats from Vietnam. However, only four styles, specifically, style numbers DC41 B, DC43, DC411, and DC412, are at issue. A sample of each of these styles was provided. We affirm NY N272492 because the cut of the subject merchandise clearly indicates that they are designed for a man. FACTS: In NY N272492, the chef’s coat style numbers DC41 B, DC43, DC411, and DC412 were described as follows: Style DC41B is a men’s chef coat constructed from 60% polyester, 40% cotton, woven fabric. The garment has a mandarin collar; a full front opening with a double row of six buttons that can be buttoned either left over right or right over left; a button closure on the inside front panel; long sleeves with fold-over split cuffs; a welt pocket on the left chest; a rear yoke; a double pen pocket on the upper left sleeve; and a straight, hemmed bottom. Style DC43 is a men’s chef coat constructed from 65% polyester, 35% cotton, woven fabric. The garment has a mandarin collar; a full front opening with a double row of five knot buttons that can be buttoned either left over right or right over left; a button closure on the inside front panel; long sleeves with fold-over split cuffs; a patch pocket on the left chest; a double pen pocket on the upper left sleeve; and a straight, hemmed bottom. Style DC411 is a men’s chef coat constructed from 65% polyester, 35% cotton, woven fabric. The garment has a mandarin collar; a full front opening with a double row of five buttons that can be buttoned either left over right or right over left; long sleeves with fold-over split cuffs; a patch pocket on the left chest; a double pen pocket on the upper left sleeve; contrasting color piping that borders the neckline and front panels; mesh knit fabric at the upper portion of the back panel; and a straight, hemmed bottom. Style DC412, is a men’s chef coat constructed from 65% polyester, 35% cotton, woven fabric. The garment has a mandarin collar; a full front opening with a double row of five buttons that can be buttoned either left over right or right over left; a button closure on the inside front panel; short, hemmed sleeves; a patch pocket on the left front chest; a double pen pocket on the left sleeve; mesh knit fabric at the upper portion of the back panel; and a straight, hemmed bottom. All four styles of chef’s coats were classified in heading 6205, HTSUS, and specifically, in subheading 6205.30.2070, HTSUSA, which provides for “Men’s or boys’ shirts: Of man-made fibers: Other: Other: Other: Other: Men’s.” In your request for reconsideration you explain that the samples for style numbers DC41 B and DC411 were “incorrectly marked medium, when in fact the submitted samples are size large.” You also submit a brief description of DC41 B, DC43, DC411, and DC412, and cut and sew and other manufacturer’s specifications. ISSUE: Whether the chef’s coats are classifiable in heading 6205, HTSUS, as “Men’s or boys’ shirts”, or in heading 6206, HTSUS, as “Women’s or girls’ blouses, shirts and shirt-blouses.” LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods 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 GRIs may then be applied. The 2016 HTSUS provisions under consideration are as follows: 6205 Men’s or boys’ shirts: 6206 Women’s or girls’ blouses, shirts and shirt-blouses: Note 8 to Chapter 62, states as follows: Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or the other of the sexes. Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments. You describe the chef’s coats at issue as having “two rows of buttons, to allow left over right or right over left” closure, and therefore argue that they are unisex and classifiable in heading 6206, HTSUS, as “Women’s or girls’ blouses, shirts and shirt-blouses.” In support of your argument, you submitted a copy of Headquarter’s Ruling Letter (“HQ”) 959699, dated October 14, 1997, wherein this office stated that the chef’s garments at issue therein were unisex and therefore classifiable as women’s garments pursuant to Note 8, Chapter 62, HTSUS. However, HQ 959699 is not instructive because it does not provide specifications regarding the cut of the garment. Based on the cut and sew and other manufacturer’s specifications provided and the samples, the cut of the instant garments clearly indicates that they are designed for a man. While Note 8 to Chapter 62, HTSUS, states that garments of Chapter 62, HTSUS, designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments, it also states that these provisions do not apply where the cut of the garment clearly indicates that it is designed for one or the other of the sexes. While we agree that the subject merchandise may be closed left over right or right over left, pursuant to Note 8 to Chapter 62, HTSUS, we must still consider the cut of the garment and the cut and sew and other manufacturer’s specifications that you provided to determine whether there is a clear indication that the subject merchandise is designed for one or the other of the sexes. In HQ 954130, dated August 11, 1993, this office determined that the term “cut” in Note 8 to Chapter 62, HTSUS, “implies construction or design detail created to accommodate the body structure….such as the placement of darts.” With respect to style numbers DC41 B and DC411, we received samples that were marked “medium,” which you indicate were mismarked and should have been marked as “large.” To examine the cut of the merchandise, style numbers DC41 B and DC411 were placed on a women’s size 20 form and the garments’ sleeve length, lack of darts, and chest, waist, shoulder and sweep measurements were considered. It was noted that the two garments were large on a size 20 women’s form, which most closely corresponds to a women’s size “extra large.” Based upon our examination of the samples and a review of the cut and sew and other manufacturer’s specifications, we conclude that style numbers DC41 B and DC411 are designed for a man. Therefore, both DC41 B and DC411 are classified in subheading 6205.30.2070, HTSUSA, which provides for “Men’s or boys’ shirts: Of man-made fibers: Other: Other: Other: Other: Men’s.” We also examined the cut of chef’s coats style numbers DC43 and DC412. Both size small samples were placed on a women’s size medium form and the garments’ sleeve length, lack of darts, and chest, waist, shoulder and sweep measurements were considered. It was noted that the size small garments were large on a size medium women’s form. Based upon our examination of the samples and a review of the cut and sew and other manufacturer’s specifications, we conclude that they are designed for a man. Therefore, both DC43 and DC412 are classified in subheading 6205.30.2070, HTSUSA, which provides for “Men’s or boys’ shirts: Of man-made fibers: Other: Other: Other: Other: Men’s.” The cut of the garment in this case clearly indicates that the merchandise is designed for a man, and therefore, pursuant to Note 8 to Chapter 62, HTSUS, we do not need to consider the direction of the closure. However, we note that while the garment has a full frontal opening with a double row of five buttons that can be buttoned either left over right or right over left, the garments were designed to be closed left over right as demonstrated by the button closure on the left inside front panel, which is only functional when the garment is buttoned left over right. HOLDING: Under the authority of GRIs 1 and 6, the chef’s coats style numbers DC41 B, DC43, DC411, and DC412 are classified in heading 6205, HTSUS, specifically in subheading 6205.30.2070, HTSUSA, as “Men’s or boys’ shirts: Of man-made fibers: Other: Other: Other: Other: Men’s.” The 2016 column one, general rate of duty is 29.1¢/kg plus 25.9% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at www.usitc.gov/tata/hts/. EFFECT ON OTHER RULINGS: NY N272492, dated March 2, 2016, is AFFIRMED. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division