May 12, 2004 CBP Bulletin Notices on a Men's Cotton Denim Woven Shirt-Jacket and Certain Chef's Coats
In the May 12, 2004 issue of the U.S. Customs and Border Protection Bulletin (CBPBulletin) (Vol. 38, No. 20), CBP issued notices: (a) proposing to revoke a classification ruling on a men's cotton denim woven shirt-jacket, and (b) proposing to revoke a classification ruling regarding certain chef's coats. CBP states that it is also proposing to revoke any treatment it has previously accorded to substantially identical transactions that are contrary to its position in these notices.
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CBP states that any party who has received a contrary ruling or decision on the merchandise that is subject to the proposed rulings, or any party involved with a substantially identical transaction, should advise CBP by June 11, 2004, the date that written comments on the proposed rulings are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in these notices.
CBP also states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Proposed Revocation of Classification Ruling
Men's Cotton Denim Woven Shirt-Jacket. At issue is a man's 100% cotton denim woven shirt that features long sleeves with a one button cuff, a one button side sleeve vent, a collar, a full frontal opening secured with a seven button closure, a polyester fleece lining, two buttoned flapped breast pockets and a curved hemmed bottom.
CBP is proposing to issue HQ 966831 in order to revoke NY D89498 and reclassify the shirt-jacket under HTS 6201.92.2031 which provides for "other men's blue denim anoraks, windbreakers and similar articles, etc. of cotton" rather than under HTS 6205.20.2050 which provides for "other men's shirts of cotton with two or more colors in the warp and/or the filling."
CBP explains that the garment at issue is considered to be a hybrid garment since it possesses characteristics found on both shirts and jackets.
According to The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88 (Guidelines), garments having features of both jackets and shirts will be categorized as coats if they possess at least three of eleven listed features and if the result is not unreasonable. CBP states that a physical examination of the garment reveals that it possesses three of the Guidelines' jacket criteria: fabric weight equal to or exceeding 10 ounces per square yard; a full lining; and buttons fastened with reinforcing thread for heavy-duty use.
Therefore, as the garment sufficiently satisfies certain jacket criteria and gives the overall impression of a jacket, it is not unreasonable to reclassify the garment in HTS 6201.92.2031 as a jacket.
proposed: 6201.92.2031, 9.4% (Cat 334); current: 6205.20.2050, 19.7% (Cat 340).
Proposed Revocation of Classification Ruling
Certain Chef's Coats. At issue is a unisex chef's coat made of 100% woven cotton fabric. The garment features a full-front opening with a double row of fabric knot buttons that can button either left over right or right over left. It is hip-length with a mandarin collar and mandarin styling, long sleeves with a turned-up split cuff.
CBP is proposing to issue HQ 967104 in order to revoke NY A87771 and reclassify the chef's coat under HTS 6206.30.3040 which provides for "other women's blouses, shirts and shirt-blouses of cotton" rather than under HTS 6211.42.0081 which provides for "other women's or girls' garments of cotton."
According to CBP, the subject chef's coat is not intended to be worn over other forms of clothing to provide protection to one's clothing, but rather the garment is designed to be worn over underwear and as the main article of clothing over the torso. Therefore, CBP states that the chef's coat would be more properly classified in HTS 6206 as a blouse or shirt.
As closure of the subject chef's coat can be either left over right or right over left, and cut does not clearly indicate the sex designation, the garment is not identifiable as either a men's or boy's garment, or women's or girls garment. Therefore, CBP states that pursuant to Note 8 to HTS Chapter 62, the coat should be classified in the appropriate heading covering women's or girls' garments.
proposed: 6206.30.3040, 15.4% (Cat 341); current: 6211.42.0081, 8.1% (Cat 359).
May 12, 2004 CBP Bulletin (Vol. 38, No. 20) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2004/vol38_05122004_no_20/