Modification of DD 871602; classification of a children'strack suit; Heading 6211

HQ 951381 August 14, 1992 CLA-2 CO:R:C:T 951381 CAB CATEGORY: Classification TARIFF NO.: 6211.43.0040; 6211.43.0050 William Ramia, Jr. Alexander International P.O. Box 30209 Memphis, TN 38130 RE: Modification of DD 871602; classification of a children's track suit; Heading 6211 Dear Mr. Ramia: This letter is in response to your inquiry of March 19, 1992, requesting a reconsideration of District Ruling (DD) 871602, dated February 28, 1992, on behalf of Little Miss Tennis, Inc. under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted for examination. FACTS: The merchandise at issue, Style LM300, consists of a girl's woven jacket and matching pants. The outer shell is 100 percent nylon and the inner lining is 65 percent polyester and 35 percent cotton. The jacket contains a woven collar, a full front zipper opening, long sleeves, front pockets on each side, and elasticized cuffs and waistband. The jacket pockets seem to be specifically designed to hold tennis balls, because they are high, deep pockets, with a narrow opening. The pants have a fully elasticized waistband and ankle cuffs, a drawstring closure at the waist, side pockets, and zipper closures at the ankles. The merchandise will be imported from Taiwan. DD 871602 classified the jacket under subheading 6202.93.5020, HTSUSA, which provides for women's overcoats and similar articles. The pants were classified under subheading 6204.63.3430, HTSUSA, which provides for women's trousers. ISSUE: Whether the merchandise in question is classifiable as a track suit in Heading 6211, HTSUSA? LAW AND ANALYSIS: Imported goods are classifiable according to the General Rules of Interpretation (GRI's) of the HTSUSA. 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 are to be classified in accordance with subsequent GRIs taken in order. Heading 6211, HTSUSA provides for, inter alia, track suits. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the tariff at the international level. They state that track suits consist of two garments, one for the 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. Customs has consistently stated that when an importer asserts that track suit-like garments are classifiable in the track suit category, but there is a question as to whether the garments will be used principally for sporting activities, due to the appearance of the garment or the targeted marketing group, the importer should submit evidence to substantiate his claim. See Headquarters Ruling Letter (HRL) 089146, dated September 3, 1991; HRL 950185, dated November 13, 1991; HRL 089304, dated August 29, 1991. In this instance, Customs questioned the principal use of the merchandise because the targeted marketing group were children wearing sizes 7-14. Generally, children in this age group do not participate in serious sporting endeavors. However, we recognize that children wearing sizes 7-14 are increasingly partaking in organized sports. Thus, in this case the importer was asked to submit more information. It is important to note that the importing company, Little Miss Tennis, has an established history of exclusively manufacturing tennis activewear for children. The supplemental information includes sales and marketing data, catalogs, and other forms of advertisements. The additional information in its totality serves to establish that the imported garments are going to be used principally for sporting activities, and aids Customs in distinguishing the sample garments from other similar looking leisure wear garments. Also, the deep pockets on the jacket are a distinguishing feature not generally found on multi-purpose garments commonly worn by children. Finally, the sample garments are indistinguishable from garments manufactured for adults that are classifiable as track suits. Therefore, the garments at issue fit into a class or kind of merchandise that is properly classifiable as a track suit in Heading 6211. HOLDING: Based on the foregoing, the trouser component of the track suit is classifiable in subheading 6211.43.0040, HTSUSA, under the provision for track suits, ski-suits and swimwear; other garments: other garments, women's or girls': of man-made fibers: track suits: trousers. The rate of duty is 17 percent ad valorem and the textile category is 648. The jacket component of the track suit is classifiable in subheading 6211.43.0050, HTSUSA, under the provision for track suits, ski-suits and swimwear; other garments: other garments, women's or girls': of man-made fibers: track suits: other. The rate of duty is 17 percent ad valorem and the textile category is 635. In order to ensure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are modifying DD 871602 to reflect the above classification effective with the date of this letter. However, if after your review, you disagree with the legal basis for our decision, we invite you to submit any arguments you might have with respect to this matter for our review. Any submission you wish to make should be received within 30 days of the date of this letter. This notice to you should be considered a modification of DD 871602 under 10 CFR 177.9(d)(1). It is not be applied retroactively to DD 871602 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your merchandise under that ruling. However, for the purposes of future transactions of merchandise of this type, DD 871602 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may at your discretion, notify this office and apply for such relief from the binding effects as may be warranted by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies. Sincerely, John Durant, Director Commercial Rulings Division