Decision on Application for Further Review of Protest 3001- 90-101383; Heading 6211; Padded Coveralls; Snowsuit

6 HQ 089034 July 12, 1991 CLA-2 CO:R:C:G 089034 CATEGORY: Classification TARIFF NO.: 6211.33.0007; 6211.43.0007 District Director of Customs 909 First Avenue, Room 2039 Seattle, Washington 98174 RE: Decision on Application for Further Review of Protest 3001- 90-101383; Heading 6211; Padded Coveralls; Snowsuit Dear Sir: This protest was filed against your decision in the liquidation of certain entries covering boys' and girls' padded polyfill outerwear imported from Bangladesh. No samples were submitted with this protest. A pre-classification letter, PC 850541 of March 21, 1990, was issued for this merchandise. FACTS: Styles 6206-02, 6236-02, 6276-02, 6204-02, 6234-02, 6229- 02, 6259-02, and 6289-02 are boys' padded polyfill coveralls. Styles 6220-02, 6240-02, 6211-02, 6251-02, 6281-02, 6209-02, 6249-02, 6279-02 are girls' padded polyfill coveralls. The shells and linings are nylon. The fill is polyester. The boys' styles were imported in sizes 2-4 T, 4-7 and 8-14. The girls' styles were imported in sizes 2-4T, 4-6x and 7-14. The coveralls which were classified in PC 850541 have a hood and long sleeves. ISSUE: Are these coveralls classified as water resistant ski-suits or as insulated cold weather coveralls? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. GRI 6 applies GRI 1 to the subheadings. The instant question is not one of headings but of the proper subheading. Heading 6211, HTSUSA, provides for track suits, ski-suits and swimwear; other garments. Subheading 6211.20 provides for ski-suits. Subheadings 6211.33 and 6211.43 provide for other garments of man-made fibers, depending upon the gender of the wearer. The question here is which subheading applies to the instant merchandise. Chapter Note 6, Chapter 62, HTSUSA, states: For the purposes of Heading 6211, "ski-suits," means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn prinicipally for skiing (cross-country or alpine). They consist...of: (a) A "ski overall," that is, a one piece garment designed to cover the upper and lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps.... * * * Subheading 6211.20 is a use provision. Additional U. S. Rule of Interpretation 1 (a), HTSUSA, states as follows: 1 (a) a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use.... In accordance with this rule, the subheading under which the instant merchandise is classified will be determined by the principal use in the United States of merchandise of the same class or kind. Customs has consistently held that merchandise of the same class or kind is neither principally used nor classified as ski suits but as cold weather wear designed for general outdoor use. See Customs Headquarters Ruling Letter (HRL) 082285 of February 15, 1990 and HRL 088108 of February 22, 1991. Following the rationale set forth in these letters, we conclude that the instant merchandise should also be classified in subheading 6211.33 or 6211.43, depending upon the gender of the wearer. HOLDING: For the reasons stated herein, the instant merchandise is classified as other garments rather than as ski-suits. Styles 6220.02, 6240-02, 6211-02, 6251-02,6281-02, 6209-02, 6249-02 and 6279-02 are classified in subheading 6211.43.0007, HTSUSA. Styles 6206-02, 6236-02, 6276-02, 6204-02,6234-02, 6229-02, 6259- 02 and 6289-02 are classified in subheading 6211.33.0007. HTSUSA. Textile category 659 applies to garments classified in subheadings 6211.33.0007 and 6211.43.007, HTSUSA. (We note that the current tariff provision reflects a change in the statistical suffix. At the time of the protest, the tariff provision at issue was 6211.43.0005 or 6211.33.0005, HTSUSA.) You should deny the protest in full. A copy of this decision should be attached to the Form 19, Notice of Action, to be sent to the protestant. Sincerely, John Durant, Director Commercial Rulings Division