H288404

HQ H288404 April 29, 2020 OT:RR:CTF:FTM H288404 YAG/MJD CATEGORY: Classification TARIFF NO: 6202.13, 6201.13, 6203.43, 6202.93, 6201.93 Port Director U.S. Customs and Border Protection Port of Savannah, Georgia 1 East Bay Street Savannah, GA 31401 Attn: Kristen Tessenear, Supervisory Import Specialist RE: Application for Further Review of Protest No. 1703-16-100434; Girls’ Jackets and Boys’ Jackets and Pants Dear Port Director: This is in reference to the Application for Further Review (“AFR”) of Protest No. 1703-16-100434, dated November 28, 2016, filed on behalf of The Children’s Place Services Company LLC (“the Children’s Place” or “Protestant”) by Sharretts, Paley, Carter & Blauvelt, P.C. (“Counsel”). Protestant contests the classification and liquidation by U.S. Customs and Border Protection (“CBP”) of girls’ jackets (Styles 2048217, 2048258, and 2052730) under subheading 6202.13.40 of the Harmonized Tariff Schedule of the United States (“HTSUS”); boys’ jackets (Style 2048021) under subheading 6201.13.40, HTSUS; and, boys’ pants (Styles 2047666, 2044523, 2045686, and 2045652) under subheading 6203.43.40, HTSUS. Protestant asserts that the upper body garments should be classified as water resistant anoraks in subheadings 6202.93.45 and 6201.93.30, HTSUS, respectively, and the pants should be classified as water resistant in subheading 6203.43.35, HTSUS. FACTS: The subject protest and AFR involves six entries of merchandise. The merchandise is described as follows: Girls’ Jackets (Styles 2048217, 2048258, and 2052730) Style 2048217 is a hip-length puffer jacket constructed from a 100 percent woven polyester shell fabric quilted to a nonwoven polyester batting. The body and hood are lined with a knit polyester micro fleece, and the sleeves are lined with 100 percent woven polyester taffeta. The shell is coated with a poly acrylic (“PA”) coating. The jacket features a full frontal opening secured by a zipper closure, a faux fur-trimmed hood, side-seam pockets, long sleeves, and elastic tightening at the hem. The jacket sleeves contain double rows of narrowly spaced quilt stitching which provides tightening near the wrists. A sample of the merchandise was forwarded to the CBP Laboratories and Scientific Services Directorate (“CBP Laboratory”) for examination. CBP Laboratory Report SV20170471, dated April 4, 2017, indicates that this jacket meets the requirements for water resistance, as specified in Additional U.S. Note 2, Chapter 62, HTSUS. Style 2048258 is a hip-length puffer jacket constructed from a 100 percent woven satin polyester shell fabric quilted to a nonwoven polyester batting. The body and hood are lined with a knit polyester micro fleece and the sleeves are lined with 100 percent woven polyester taffeta. The jacket features a full frontal opening with a zipper closure covered by decorative bows which fasten over the front opening with hook and loop tape. The jacket also features a hood, side-seam pockets, long sleeves, and elastic tightening at the wrists and hem. Similar to Style 2048217, a sample of the merchandise was forwarded to the CBP Laboratory for examination. CBP Laboratory Report SV20170472, dated April 4, 2017, indicates that this jacket meets the requirements for water resistance, as specified in Additional U.S. Note 2, Chapter 62, HTSUS. Style 2052730 is a hip-length puffer jacket constructed from a 100 percent woven polyester shell fabric quilted to a nonwoven polyester batting. The body and hood are lined with a knit polyester micro fleece and the sleeves are lined with 100 percent woven polyester taffeta. The jacket has a full frontal opening with a zipper closure, side-seam pockets, long sleeves, and elastic tightening at the wrists and hem. The CBP Laboratory tested two samples of this style for water resistance and both samples met the requirements for water resistance, as specified in Additional U.S. Note 2, Chapter 62, HTSUS. See CBP Laboratory Report SV20170467, dated April 4, 2017, and CBP Laboratory Report SV20170468, dated April 4, 2017. Boys’ Jackets (Style 2048021) CBP did not receive a sample of boys’ jacket, Style 2048021 for examination. Instead, we used a sketch provided by Protestant and a cached internet page of Style 2048021 to classify the jacket. According to the Children’s Place cached internet page, Style 2048021 is a hip-length puffer jacket constructed from a 100 percent woven polyester shell fabric quilted to a nonwoven polyester batting. The body and hood are lined with a knit polyester micro fleece and the sleeves are lined with 100 percent woven polyester taffeta. The jacket features a full frontal opening with a zipper closure, a hood, long sleeves with elastic wrists, elastic tightening at the hem and pockets. Since CBP did not have a sample of Style 2048021 to test for water resistance, Protestant provided a report for our review, prepared by a third-party laboratory, Intertek, located in South Korea. Pursuant to Intertek’s Laboratory Report KORT15051266, dated June 11, 2015, Style 2048021 passed the water resistant test, using AATCC 35-2013 method. Three fabric samples were tested and 0.0 grams of water were detected. We note that the fabric used to construct Style 2048021 was sourced from Sam Hwan, and none of the other samples tested by CBP were made from fabric produced in this mill. Boys’ Pants (Styles 2047666, 2044523, 2045686, and 2045652) Style 2047666 is a pair of boys’ pants (color tidal) constructed from an outer shell of 100 percent woven polyester fabric, with a 60 percent cotton and 40 percent polyester knit fabric lining. The pants feature an elastic drawstring waistband, side-seam pockets, a contrasting colored piping detail down the outer side seams, and hemmed leg openings. A sample of the merchandise was forwarded to the CBP Laboratory for examination. CBP Laboratory Report SV20170450, dated March 24, 2017, states that Style 2047666 pants do not meet the requirements for water resistance, as specified in Additional U.S. Note 2, Chapter 62, HTSUS. Style 2044523 is a pair of boys’ pants constructed from an outer shell of 100 percent woven polyester fabric, with a 60 percent cotton and 40 percent polyester knit fabric lining. The pants feature an elastic drawstring waistband, side-seam pockets, a contrasting colored piping detail down the outer side seams, and hemmed leg openings. The CBP Laboratory tested two samples of this style for water resistance, one sample in the color redwood and another sample in the color tidal. Both samples failed to meet the requirements for water resistance as specified in Additional U.S. Note 2, Chapter 62, HTSUS. See CBP Laboratory Report SV20170451, dated April 4, 2017, and CBP Laboratory Report SV20170452, dated April 4, 2017. Style 2045686 is a pair of boys’ pants (color black) constructed from an outer shell of 100 percent woven polyester fabric, with a 60 percent cotton and 40 percent polyester knit fabric lining. The pants feature an elastic waistband with a non-functioning drawstring, side-seam pockets, a contrasting colored piping detail down the outer side seams, and hemmed leg openings. Pursuant to the CBP Laboratory Report SV20170449, dated March 24, 2017, the Style 2045686 pants passed the water resistance test, as specified in Additional U.S. Note 2, Chapter 62, HTSUS. Style 2045652 is a pair of boys’ woven pants constructed from an outer shell of 100 percent polyester fabric, with a 60 percent cotton and 40 percent polyester knit fabric lining. The pants feature an elastic waistband with a non-functioning drawstring, a contrasting colored piping detail down the outer side seams, and hemmed leg openings. Since CBP did not receive a sample of Style 2045652, the only laboratory analysis that we have is the one provided by Protestant. According to Intertek Laboratory Report KORT15040131, dated May 14, 2015, Style 2045652 pants passed the water resistant test using AATCC 35-2013 method. Three fabric samples were tested, and 0.0

Initially, we note that the matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification. The protest was timely filed within 180 days of liquidation for entries made on or after December 18, 2004 (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)).Further Review of Protest No. 1703-16-100434 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(a) because the decision against which the protest was filed is alleged to be inconsistent with a decision made at any port with respect to the same or substantially similar merchandise. Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation (“AUSRI”). The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in their appropriate order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to GRIs 1 through 5. The 2015 HTSUS headings under consideration are the following:6201 Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203. Overcoats, carcoats, capes, cloaks and similar coats:6201.13 Of man-made fibers: Other: 6201.13.40 Other… **** Anoraks (includ