Reconsideration of NY N133401; classification of upper body garment

HQ H185695 June 12, 2015 CLA-2 OT:RR:CTF:TCM H185695 CkG CATEGORY: Classification TARIFF NO: 6205.30.20 Elise Shibles Sandler, Travis & Rosenberg, P.A. 505 Sansome St., Ste. 1475 San Francisco, CA 94111 RE: Reconsideration of NY N133401; classification of upper body garment Dear Ms. Shibles, This is in response to your request dated September 12, 2011, on behalf of Pinnacle Textile Industries, Inc., for the reconsideration of New York Ruling Letter (NY) N133401, issued to the John A. Steer Co. (on behalf of Pinnacle Textile Industries) on December 16, 2010. In NY N133401, CBP classified a restaurant worker’s upper body garment in heading 6205, HTSUS, as a men’s shirt. You request classification of the instant garment in heading 6211, HTSUS, as an “other” garment. We affirm NY N133401 because we agree that the garment possesses the characteristics of a men’s shirt of heading 6205, HTSUS. You contend that the instant garment is properly classified in heading 6211, HTSUS, as an “other” garment. You argue that this is a hybrid, unisex garment that cannot be classified either as a men’s or women’s jacket in heading 6203 or 6204, or as a men’s or women’s shirt in heading 6205 or 6206. However, the garment does in fact have the physical characteristics of a men’s shirt of heading 6205, HTSUS, as set out in Note 8 to Chapter 62 and described in the Informed Compliance Publication (ICP), Apparel Terminology under the HTSUS. Note 8 to Chapter 62 states that garments designed for left over right closure are to be regarded as men’s or boy’s garments, unless the cut of the garment clearly indicates that it is designed for one or other of the sexes. The instant garment is designed for left over right closure, and the cut of the garment does not clearly indicate that it is designed for either sex. Pursuant to Note 8, it is thus a men’s or boy’s garment. You note that the instant garments have pockets below the waist. However, pursuant to EN 62.05, only those shirts “having the character…of jackets of heading 62.03, which generally have pockets below the waist” are not covered by heading 6205. Similarly, the ICP on Apparel Terminology notes that shirts of heading 6205 “may have pockets below the waist provided that the garments do not exhibit the character of jackets of heading 6203.” Indeed, CBP has classified numerous garments with pockets below the waist in heading 6205. See e.g. HQ 957934, dated May 30, 1995; HQ 082467, dated August 24, 1989; HQ 961836, dated July 20, 1999; NY N248549, dated December 26, 2013; NY N208426, dated April 4, 2012; NY N092138, dated February 18, 2010; NY M86374, dated October 4, 2006. You further argue that the instant garment possesses three characteristics listed in the ICP on Apparel Terminology which indicate that a hybrid garment having features of both shirts and jackets (a “shirt-jacket”) has the character of a jacket. These features include: pockets below the waist, large jacket or coat style buttons, and a means of tightening at the waist. We do not find that the garments at issue possess these three cited features. First, we do not agree that the adjustable tabs at the sides of the garment are a tightening element within the meaning of the ICP. We note that the characteristics listed in the ICP are not intended to distinguish between blazers or suit jackets of heading 6203, which are meant for indoor use, and those of heading 6205. Rather, these characteristics are intended to delineate anoraks, windbreakers and similar garments, which are worn outdoors, over other clothing, and for protection against the elements, from shirts. Thus, the tightening elements referred to in the ICP are those found on outdoors jackets and coats to protect against wind, rain and cold. The tabs on the instant garments do not tighten sufficiently to provide any measure of protection against the elements; they are merely designed to provide a slightly more contoured fit for the jacket. Second, we also note that buttons found on anoraks and windbreakers are typically larger and reinforced with heavy duty thread to support the heavier material used in outdoors clothing. Thus, we find that the instant garment definitely possesses only one of the criteria for jackets listed in the ICP (i.e., they have pockets below the waist). We therefore find that the instant garments possess the characteristics of a garment of heading 6205, HTSUS, and are classified therein. This finding is consistent with prior rulings classifying substantially similar merchandise, such as chef’s coats, as shirts. See, e.g., HQ H025783, dated October 3, 2008; HQ 082339, dated August 5, 1988; HQ 960332, dated December 14, 1998; HQ 953464, dated April 22, 1993; NY F83646, dated March 13, 2000; and NY K85214, dated May 3, 2004 Accordingly, the instant garment was correctly classified in NY N133401 as a men’s shirt in heading 6205, HTSUS. As such, it cannot be classified as an “other” garment in heading 6211, HTSUS. Sincerely, Myles B. Harmon, Director, Commercial and Trade Facilitation Division