H303912

HQ H303912 February 11, 2020 OT:RR:CTF:FTM H303912 CDM CATEGORY: Classification TARIFF NO.: 6201.93.3000, 6202.93.4500, 6203.43.3590, 6204.63.3090 Port Director Port of Charleston U.S. Customs and Border Protection 200 East Bay Street Charleston, SC 29401 RE: Application for Further Review of Protest No. 1601-11-100325; Classification of Boys’ and Girls’ Jackets and Pants Dear Port Director: This is in reference to the Application for Further Review (“AFR”) of Protest No. 1601-11-100325 (“Protest”), timely filed on October 11, 2011, by Outerstuff, Inc. (“Protestant” or “Outerstuff”), contesting U.S. Customs and Border Protection’s (“CBP”) tariff classification of boys’ and girls’ jackets and pants under the Harmonized Tariff Schedule of the United States (“HTSUS”). Protest Number 1601-11-100325 references the following styles of boys’ and girls’ jackets and pants: R-16C1I, R18-14C1I (collectively “C1I”), RQ-14C4R (“C4R”), RH-45DY9 (“DY9”). Our decision is set forth below. FACTS: The style descriptions covered in this protest are as follows: C1I are boys’ jackets and pants, and C4R and DY9 are girls’ jackets and pants. Protestant claims all three styles are made of the same material. The C1I style is described as a “zip up hooded jacket and pants set” with a shell fabric of “100% POLY DEWSPO 210T 600MM PU COATED.” See Protest at Exhibit A. The C4R style is described as a “DEWSPO WIND SUIT” with a shell fabric of “100% POLY DEWSPO (600 MM PU COATED).” See Protest at Exhibit A. The DY9 style is described as a “DEWSPO WIND SUIT” with a shell fabric of “100% POLY DEWSPO (600 MM PU COATED).” See Protest at Exhibit A. All the styles of garments at issue in his protest are described as “made of 100% polyester with an inner jersey lining,” and “coated with a plastic material on the inner surface of the outer shell.” The water resistant coating is an application of plastic material on the inner surface of the outer shell. CBP classified and liquidated jacket styles C1I, C4R, and DY9 in subheading 6201.93.35, HTSUS, as “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: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other” and subheading 6202.93.50, HTSUS, as “Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other”. CBP classified and liquidated pants styles C1I, C4R, and DY9 in subheading 6203.43.40, HTSUS, as “Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other” and subheading 6204.63.35, HTSUS, as “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other”. Protestant asserts that the boys’ and girls’ jackets should be classified as water resistant anoraks in subheading 6201.93.30, HTSUS, as “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: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Water resistant” and subheading 6202.93.45, HTSUS, as “Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Water resistant”. Similarly, Protestant asserts that the boys’ and girls’ pants should be classified as water resistant in subheading 6203.43.35, HTSUS, as “Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) (con.): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Water resistant trousers or breeches” and subheading 6204.63.30, HTSUS, as “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Water resistant trousers or breeches.” ISSUE: What is the tariff classification of the boys’ and girls’ outerwear jackets and pants of Outerstuff styles C1I, C4R and DY9? LAW AND ANALYSIS: We first 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 of the entry. See 19 U.S.C. § 1514(c)(3). 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 GRI may then be applied in order. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level. The 2010 HTSUSA provisions under consideration are the following: 6201: Men’s or boy’s overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): 6201.93: Of man-made fibers: Other: Other: Other: 6201.93.3000: Water resistant 6201.93.3521: Other Boys’ * * * * * 6202: Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): 6202.93: Of man-made fibers: Other: Other: Other: 6202.93.4500: Water resistant 6202.93.5021 Other Girls’ * * * * * 6203: Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: 6203.43: Of synthetic fibers: Other: Other: Other: 6203.43.35: Water resistant trousers or breeches 6203.43.3590: Other 6203.43.40: Other Trousers and breeches Boys’ 6203.43.4020: Other * * * * * 6204: Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: 6204.63: Of synthetic fibers: Other: Other: Other: Other: 6204.63.30: Water resistant trousers or breeches 6204.63.3090: Other 6204.63.35: Other Trousers and breeches Girls’ 6203.43.3530: Other * * * * * Additional U.S. Note 2 to Chapter 62 HTSUS provides: For the purposes of subheadings 6201.92.15, 6201.93.30, 6202.92.15, 6202.93.45, 6203.41.05, 6203.43.15, 6203.43.35, 6204.61.10

We first 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 of the entry. See 19 U.S.C. § 1514(c)(3). 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 GRI may then be applied in order. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level. The 2010 HTSUSA provisions under consideration are the following: 6201: Men’s or boy’s overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203:Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets):6201.93: Of man-made fibers:Other:Other: Other:6201.93.3000: Water resistant6201.93.3521: Other Boys’* * * * *6202: Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204:Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets):6202.93: Of man-made fibers:Other:Other: Other:6202.93.4500: Water resistant6202.93.5021 Other Girls’ * * * * *6203: Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear):Trousers, bib and brace overalls, breeches and shorts:6203.43: Of synthetic fibers:Other:Other:Other:6203.43.35: Water resistant trousers or breeches6