H300624

HQ H300624 December 18, 2024 OT:RR:CTF:FTM H300624 JER CATEGORY: Classification TARIFF NO.: 6201.40.70 Ms. Sheri Lawson Trade & Regulatory Services PBB Global Logistics 434 Delaware Ave. Buffalo, NY 14202 RE: Revocation of HQ 964512 and Modification of NY G80065; Tariff Classification of a Men’s Vest Dear Ms. Lawson: On January 30, 2001, U.S. Customs and Border Protection (“CBP”) issued Headquarters Ruling Letter (“HQ”) W964512 in response to your request for reconsideration of New York Ruling Letter (“NY”) G80065, dated August 24, 2000 (referenced in HQ 964512 as Port Decision (“PD”) G80065), on behalf of your client, Ash City Division (“Ash City”), GH Imported Merchandise & Sales Limited, pertaining to the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of a men’s vest imported from Cambodia. NY G80065 classified the men’s vest under heading 6211, HTSUS, and specifically under subheading 6211.33.0054, HTSUS Annotated (“HTSUSA”), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, mens’ or boys’: of man-made fibers: Vests: Other.” In the request for reconsideration, Ash City opined that the subject men’s vest should be classified as a sleeveless jacket under heading 6201, HTSUS, which provides for “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.” In HQ 964512, CBP affirmed the decision in NY G80065 and upheld the classification of the imported men’s vests in heading 6211, HTSUS, as a vest. NY G80065 concerned the tariff classification of a men’s vest and men’s jacket. Upon further review, CBP has determined that HQ 964512 was incorrect in affirming NY G80065 with respect to only the men’s vest. The classification of the men’s jacket in NY G80065 is not affected by this decision. CBP has determined that the men’s vest in NY G80065 is classified under heading 6201, HTSUS. As such, we find that both HQ 964512 and NY G80065 are incorrect. Accordingly, HQ 964512 is hereby revoked and NY G80065 is modified to reflect the proper classification of the men’s vest. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on April 23, 2022, in Volume 56, Number 14, of the Customs Bulletin. No comments were received in response to this notice. Upon review of our decision in HQ H300624, CBP found typographical errors. We note that none of the typographical errors or incorrect references affect the substantive findings or outcome of the decision. FACTS: In HQ 964512, the men’s vest was described as follows: The subject merchandise is men’s vest with an outershell composed of 100 percent nylon woven fabric coated with polyurethane. The polyurethane coating is not visible to the naked eye. The garment features a knit, mesh, man-made fiber lining and a full frontal opening with a zipper closure extending through the stand up collar. The garment also has slanted pockets with zippered closures located below the waist and a hemmed bottom. In the September 11, 2000, request for reconsideration of NY G80065, the vest was described as follows: The vest has a woven nylon shell and will be made in Cambodia. It has been treated with a 600mm polyurethane clear coat finish, which can pass the AATCC Test Method 35-1985. The water-resistant coating does not obscure the underlying fabric and is not visible. Fabric details follow. A sample is enclosed. ISSUE: Whether the subject men’s vest is classified under heading 6201, HTSUS, as a sleeveless jacket or under heading 6211, HTSUS, as a vest. LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The 2024 HTSUS provisions under consideration are as follows: 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: 6201.40 Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets: Recreational performance wear: Other: Other: Other: Other: 6201.40.7000 Water resistant . . . Other 6201.40.7511 Men’s . . . * * * * * 6211 Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’ 6211.33 Of man-made fibers: 6211.33.50 Recreational performance outerwear Vests * * * * * The Additional U.S. Note to Chapter 62, HTSUS, addresses “water resistance” and states in pertinent part: For the purposes of subheadings . . . 6201.40.70, . . . , the term “water resistant” means that garments classifiable in those subheadings must have a water resistance (see current version of ASTM designations D7017) such that, under a head pressure of 600 millimeters, not more than 1.0 gram of water penetrates after two minutes when tested in accordance with the current version of AATCC Test Method 35-1985. This water resistance must be the result of a rubber or plastics application to the outer shell, lining, or inner lining. * * * * * The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). The provisions of EN 61.01 apply, mutatis mutandi, to heading 6201, HTSUS. EN 61.01 provides, in pertinent part, as follows: This heading covers a category of knitted or crocheted garments for men or boys, characterized by the fact that they are generally worn over all other clothing for protection against the weather. It includes : Overcoats, raincoats, carcoats, capes including ponchos, cloaks, anoraks including skijackets, windcheaters, windjackets and similar articles, such as threequarter coats, greatcoats, hooded capes, duffel coats, trench coats, gabardines, parkas, padded waistcoats. The provisions of EN 61.14 apply, mutatis mutandi, to heading 6211, HTSUS. EN 61.14 provides, in pertinent part, as follows: This heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this Chapter. The heading includes, inter alia : … (5) Special articles of apparel, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas, used for certain sports or for dancing or gymnastics (e.g., fencing clothing, jockeys’ silks, ballet skirts, leotards) . . . . * * * * * In HQ 964512, CBP stated that the classification of the subject men’s vest rested on whether the garment’s marketing, design, and construction rendered it exclusively suitable for use as a jacket or as a vest. The decision in HQ 964512 reasoned that the eo nomine reference to men’s padded sleeveless jackets within heading 6201, HTSUS, precluded classification of the subject men’s vest because the men’s vest, although sleeveless, was not padded. CBP further stated that the plain language within the parenthetical of heading 6211, HTSUS, which states “including padded, sleeveless jackets” limited classification of sleeveless jackets to those which are padde

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.The 2024 HTSUS provisions under consideration are as follows: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 6203:6201.40 Of man-made fibers:Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets: Recreational performance wear: Other: Other: Other: Other:6201.40.7000 Water resistant . . . Other 6201.40.7511 Men’s . . . * * * * *6211 Track suits, ski-suits and swimwear; other garments:Other garments, men’s or boys’ 6211.33 Of man-made fibers: 6211.33.50 Recreational performance outerwear Vests * * * * *The Additional U.S. Note to Chapter 62, HTSUS, addresses “water resistance” and states in pertinent part:For the purposes of subheadings . . . 6201.40.70, . . . , the term “water resistant” means that garments classifiable in those subheadings must have a water resistance (see current version of ASTM designations D7017) such that, under a head pressure of 600 millimeters, not more than 1.0 gram of water penetrates after two minutes when tested in accordance with the current version of AATCC Test Method 35-1985. This water resistance must be the result of a rubber or plastics application to the outer shell, lining, or inner lining.* * * * *The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While not legally bindi