Classification of practice soccer vests; other knit clothing accessories; heading 6117

HQ 962374 April 9, 1999 CLA-2 RR:CR:TE 962374 RH CATEGORY: Classification TARIFF NO.: 6117.80.9540 Ms. Barbara McDaniel MSAS Customs Logistics, Inc. 9133 S. La Cienega Blvd. Suite 110 Inglewood, CA 90301 RE: Classification of practice soccer vests; other knit clothing accessories; heading 6117 Dear Ms. McDaniel: This is in reply to your letter of September 17, 1998, on behalf of Fraje, LTD, requesting a ruling on the classification of two styles of practice soccer vests, which will be imported from Indonesia and China. FACTS: The articles under consideration are tank-top style, sleeveless, pullover garments, style numbers ASF80221 and 992508. The garments extend from the wearer’s neck and shoulders to below their waist. Both garments are 100 percent polyester, openwork, knitted mesh fabric that has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. Other characteristics of each garment include a large U-shape neckline in the front and back, two inch wide shoulder straps and large armhole openings which extend almost to the waist. All of the edges are hemmed with overlock stitching. In your letter, you state that the garments are to be used in the United States in the soccer industry and are to be worn over team uniforms. Moreover, you state that they are strictly for the purpose of identifying members within the team. - 2 - ISSUE: What is the classification of the two practice soccer vests? LAW AND ANALYSIS: Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in their appropriate order. Customs has classified vests similar to styles ASF80221 and 992508 under heading 6117, HTSUSA, which provides, in part, for knitted clothing accessories. In Headquarters Ruling Letter (HQ) 088807, dated August 9, 1991, Customs classified a knitted, nylon mesh, sleeveless pullover garment worn over practice jerseys during football (or other sports) training sessions to distinguish individuals, positions, or teams, under heading 6117. That article had a rounded neck opening, oversized armholes, and narrow elastic strips which had been sewn around the inside of the waist, neck, and armhole openings. The sole function of that vest was to change the color of a player's jersey. In that ruling, because the vest had the appearance of an article of apparel, i.e., it covered the entire upper torso from neck to waist (except the arms) and was worn on the person in the same manner as a garment, Customs considered whether the vest was classifiable in heading 6110, HTSUSA, as a vest or similar garment. In holding that the vest was classifiable under heading 6117 as a clothing accessory, we stated: [W]earing apparel, which we believe to be synonymous with garments, has been defined by the courts to be articles worn by human beings for reasons of comfort, decency, or adornment, Antonio Pompeo v. United States, 40 Cust. Ct. 362, C.D. 2006 (1958), and includes ‘articles worn for protection against the elements and those worn for protection against more localized conditions prevailing in the environment of the home, workplace, school, or restaurant.’ Admiral Craft Equipment Corp. v. United States, 82 Cust. Ct. 162, C.D. 4796 (1979). Not all garment-like articles are classifiable as apparel. In Dynamics Classics Ltd. v. United States, 10 CIT 666 (1986), the court held that plastic exercise suits were worn chiefly to retain body heat and not as apparel. Therefore, the exercise suits were not classifiable as apparel. - 3 - We found that the vest in HQ 088807 fell within the Dynamics Classics holding because it was not worn as a garment. We stated that “[w]hile it appears that the scrimmage vest may be used for casual wear, no evidence of such use has been submitted.” Like the vests at issue in this case, the article in HQ 088807 was worn solely to allow others to identify the team player. Additionally, the Explanatory Notes (EN) state that heading 6117 includes such articles as labels, badges and emblems. In HQ 088807, Customs further held that because these items normally serve as forms of identification, it then follows that other articles which are worn on the person primarily for identification, such as scrimmage vests, are also classifiable as clothing accessories in heading 6117. See, HQ 088056, dated February 13, 1991, in which Customs held that an article made from 100 percent mesh nylon and described as a sports (pinafore) or a team identifier was classified under heading 6117. Like the vest in HQ 088807, that article was also worn primarily for identification. In the instant case, we find that although the vests are capable of being worn as casual wear, they are designed to be worn by members of a soccer team for identification. This is evidenced by the catalog advertisements submitted by the importer, as well as the article itself. Accordingly, the vests are classifiable under heading 6117, as knit clothing accessories. HOLDING: The practice soccer vests, style numbers ASF80221 and 992508, are classifiable under the provision for other knit clothing accessories of man-made fibers, in subheading 6117.80.9540, with duty at the column one rate of 15 percent ad valorem. The designated textile and apparel category is 659. 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 your local Customs office. - 4 - 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 importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division