Decision on Protest and Application for Further Review, concerning the classification of a Worker’s Apron from China

HQ 959554 October 28, 1997 CLA-2 RR:TC:TE 959554 ASM CATEGORY: Classification Tariff No.: 6211.42.0081 Port Director U.S. Customs Service 300 South Ferry Street Terminal Island, CA 90731 RE: Decision on Protest and Application for Further Review, concerning the classification of a Worker’s Apron from China Dear Port Director: This letter concerns Protest No. 2704-96-101939 and Application for Further Review regarding the tariff classification of an apron under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The subject article is a workman’s or carpenter’s apron of woven cotton canvas material produced in China. The trademark name "True Value" is printed across the chest of the apron. The apron covers the front of the torso and measures approximately 35 inches long by 29 inches in width and tapers to 10 inches in width at the top of the bib at mid-chest level. It has a textile strap which allows the apron to be slipped over the head as well as textile straps at waist level which are designed to be tied at the back. The apron has two front pockets, one on the left side at mid-chest level measures approximately 3 1/4 inches by 6 ½ inches and another on the right side at waist level measuring approximately 6 3/4 inches by 6 ½ inches, both stated to be designed to hold small tools and writing instruments. On May 22, 1995, Ruling Letter DD 810283, was issued to the protestant wherein an identical apron was classified in subheading 6211.42.0081, HTSUSA, under the provision for "Track suits, ski-suits and swimwear other garments: Other garments, women’s or girls’: Of cotton: Other." The protestant now asserts that the item should be classified in subheading 6307.90.9989, HTSUSA, which is the provision for "Other made up articles, including dress patterns: Other: Other: Other; Other: Other." ISSUE: Whether the apron is properly classified as other women’s or girl’s garments under subheading 6211.42.0081, HTSUSA, or as other made up textile articles under subheading 6307.90.9989, 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. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN’s), 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’s. The protestant relies on the case of Antonio Pompeo v. United States, 40 Cust. Ct. 362, C.D. 2006 (1958), wherein the court stated that under the Tariff Schedule of the United States Annotated (TSUSA) the term "wearing apparel" was limited to articles used as a covering or a protection against the elements, or as items of personal comfort or adornment...". However, the Antonio Pompeo case was decided under the TSUSA, which has since been superceded by the HTSUSA. Headquarter’s Ruling (HQ) 951357, dated January 12, 1993, noted that definitions cited under Antonio Pompeo must be considered in conjunction with the changes brought about by the implementation of the HTSUSA, which contains broader coverage of what is considered to be a "garment." Recently, Customs issued HQ 959540, April 7, 1997, wherein a bib apron made from 100% cotton fabric, 22 inches wide by 28 inches long and tapering at the top to 10 inches in width, was classified under subheading 6211.42.0081, HTSUSA, as other women’s or girl’s garments. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes. Heading 6211, HTSUSA, provides for track suits, ski-suits and swim wear; other garments. The ENs constitute the official interpretation of the tariff at the international level and the ENs to heading 6211 state that the ENs to heading 6114, concerning other garments, apply, mutatis mutandis, to the articles of this heading. Heading 6114, HTSUSA, provides for other garments, knitted or crocheted and specifically states that the heading includes aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc. The subject apron provides ample coverage to the wearer for protective purposes, i.e., keeping the wearer’s clothes from becoming dirty while in the performance of work shop activities, etc. The two pockets on this apron are quite spacious and not specifically designed for any particular tool. Thus, applying the ENs of heading 6114, mutatis mutandis, to heading 6211, the aprons at issue are properly classified under heading 6211, HTSUSA. At this time, Customs is reviewing all rulings dealing with the classification of aprons under the HTSUSA, for correctness. HOLDING: The apron is classifiable under the provision for "Track suits, ski-suits and swimwear other garments: Other garments, women’s or girls’: Of cotton: Other," subheading 6211.42.0081, HTSUSA, and is dutiable at under the general column one rate at 8.4 percent ad valorem. The textile restraint category is 359. The protest is denied in full. A copy of this decision should be attached to the Form 19 to be returned to the protestant. The designated textile and apparel category may be subdivided into parts. If so, 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 negotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office. 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 importing the merchandise to determine the current status of any import restraints or requirements. In accordance with Section 3A(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. An 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 to the public via the Diskette Subscription Service, the Freedom of Information Act, and other public access channels. Sincerely, John Durant, Director Tariff Classification Appeals Division