Request for Reconsideration; Tariff Classification of Chefs’ Garments

HQ 959699 October 14, 1997 CLA-2 RR:TC:TE 959699 ASM CATEGORY: Classification Tariff No.: 6206.30.3040 Jo Bronson Harris, Esq. Sandler, Travis & Rosenberg, P.A. 5200 Blue Lagoon Drive Miami, Florida 33126-2022 RE: Request for Reconsideration; Tariff Classification of Chefs’ Garments Dear Ms. Harris: This letter concerns the Request for Reconsideration of New York Ruling (NY) A84087, June 19, 1996, issued for chefs’ garments under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which you have made on behalf of your client. FACTS: The subject articles are chefs’ garments which have been assembled in Honduras and entered at the port of Miami. The styles at issue are #403TB and style #411TK. Both styles are stated to be made of 65 percent polyester and 35 percent cotton and feature a full frontal opening with double rows of buttons (either plastic buttons or fabric knot buttons), one row which provides a means of closure. Both garments are hip length, have long sleeves, a stand-up mandarin collar, a breast pocket on the upper left chest area and a hemmed bottom. Although the same style numbers may be used, the chefs’ garments are stated to be produced as either female or male sizes. The chef garments in the female sizes only button right over left. However, the chef garments in the male sizes may be buttoned either way, i.e., left over right or right over left. In New York ruling letter (NY) A84087, dated June 19, 1996, the aforementioned chefs’ garments were classified as women’s shirts in subheading 6206.40.3030, HTSUSA. However, it is your position that the subject merchandise should be classified as "other garments" in Heading 6211, HTSUSA. You argue that the Explanatory Notes to Heading 6211 mention "protective" clothing and that these garments function as protective clothing. Secondly, you contend that these chefs’ garments are a different type of apparel from the garments classified in Heading 6206. ISSUE: Whether the chefs’ garments are properly classified under heading 6211, HTSUSA, which provides for "other garments" or under heading 6206, HTSUSA, as "Women’s or girls’ blouses, shirts." 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), represent the official interpretation of the tariff at the international level and facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI’s. The EN’s to heading 6114 concerning "other garments" apply mutatis mutandis, to the articles of heading 6211. Referring back to the EN’s of heading 6114, we find the statement: "This heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this Chapter." Thus, classification under 6211 would not be appropriate if the garments at issue are more specifically provided for in preceding headings. Furthermore, the applicable EN’s to heading 6114, applying mutatis mutandis to the articles of 6211, state: The heading includes, inter alia: (1) Aprons, boiler suits (coverall), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc. (2) Clerical or ecclesiastical garments and vestments (e.g., monks’ habits, cassocks, copes, soutanes, surplices). (3) Professional or scholastic gowns and robes. (4) Specialized clothing for airmen, etc. (e.g., airmen’s electrically heated clothing). (5) Special articles of apparel used for certain sports or for dancing or gymnastics (e.g., fencing clothing, jockeys’ silks, ballet skirts, leotards). In considering classification of the subject chefs’ garments under heading 6211, HTSUSA, it is important to note that these articles are not intended to be worn over other forms of clothing to provide protection to one’s clothing. Rather, the garments are designed to be worn over underwear, i.e., as the main article of clothing over the torso. In Headquarters Ruling letter (HQ) 088288, dated April 4, 1991, Customs classified an equestrian vest in subheading 9506.99.6080, HTSUSA, the provision for articles and equipment for gymnastics, athletics, other outdoor sports, and distinguished it from other forms of protective clothing by stating: " ...in contrast with the articles enumerated in EN 62.11, which are garments worn over other forms of clothing to protect them from dirt etc., the instant "vest" is designed to be worn under a riding jacket, for example, to protect the person during equestrian competition." Similarly, the chefs’ garments now at issue are designed to be worn as a garment that directly protects the person and not their clothing. Heading 6206, HTSUSA, includes the tariff provisions for women’s blouses. The EN’s to heading 6206 provide, in relevant part: This heading covers the group of women’s or girls’ clothing, not knitted or crocheted, which comprises blouses, shirts and shirt- blouses. The General Explanatory Notes to Chapter 62, HTSUSA, describe shirts and shirt-blouses as: ... garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. Blouses are also designed to cover the upper part of the body but may be sleeveless and without an opening at the neckline. HQ 959817, dated April 7, 1997, classified articles identified as chefs’ jackets under subheading 6206.30.3040, HTSUSA. The jackets in this ruling were described as mid-thigh length, having a full front opening, long sleeves, roll-up cuffs, mandarin collar, double rows of six fabric knot buttons and holes allowing the garment to be buttoned right over left or left over right. Based on the description contained in the ruling, the jackets appear to be virtually identical to the ones now at issue. See also HQ 959974, dated April 7, 1997, in which a chef’s garment composed of 100 percent woven cotton, mid-thigh length, full front opening featuring double rows of seven buttons and button holes (buttoning right over left and left over right), long sleeves, roll up cuffs and mandarin collar, was classified in subheading 6206.30.3040, HTSUSA. In view of the foregoing, we find that the subject chefs’ garments do not offer the requisite "protective" features nor do they fall within any of the specialized categories enumerated in the EN’s to heading 6114. Furthermore, the subject garments are specifically provided for under heading 6206, HTSUSA, making classification under heading 6211, HTSUSA, inappropriate. Finally, we find that the buttoning design on the male garment (buttoning either right over left or left over right) makes this a unisex garment, which is subject to classification as a women’s garment pursuant to Note 8, Chapter 62, HTSUSA, which states, in relevant part: "Garments which cannot be identified as either men’s or boy’s garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments." HOLDING: The chef’s garments identified as style #403TB and style #411TK are classifiable under the provision for "Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other... Other: Women’s," subheading 6206.30.3040, HTSUSA, and is dutiable at 16.2 percent ad valorem and the textile category is 341. 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 renegotiations 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 internal issuance of the U.S. Customs Service, which is available for inspection at their 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 the local Customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements. Sincerely, John Durant, Director Tariff Classification Appeals Division