HQ 955093: Classification of woven cotton hooded shirts; 6205.20.2046,HTSUSA; presence of a hood does not mandate classification as ajacket; HRL 953109 (2/24/93); 950777 (3/15/92); 953010 12/18/92;953251 (2/8/93); and 953457 (4/16/93); DD 876455 (7/30/92); NYRL883677 (4/7/93); 884821 (4/30/93); 883755 (4/24/93); and 882626(3/10/93). Dear Mr. Allan:

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 955093

                        January 25, 1994

CLA-2 CO:R:C:T 955093 SK

CATEGORY: Classification

TARIFF NO.: 6205.20.2046

Allan R. Grant
International Development Systems, Inc.
733 15th St., N.W., ste. 520
Washington, D.C. 20005

RE: Classification of woven cotton hooded shirts; 6205.20.2046,
HTSUSA; presence of a hood does not mandate classification as a
jacket; HRL 953109 (2/24/93); 950777 (3/15/92); 953010 12/18/92;
953251 (2/8/93); and 953457 (4/16/93); DD 876455 (7/30/92); NYRL
883677 (4/7/93); 884821 (4/30/93); 883755 (4/24/93); and 882626
(3/10/93).  
 
Dear Mr. Allan:

     This is in response to your letter of September 28, 1993,
requesting a binding classification ruling for two woven cotton
garments.  No style numbers for the garments were provided.  One
sample garment was submitted to this office for examination, and
the other garment the subject of this review was depicted in an
illustration.  The submitted sample will be returned to you under
separate cover.

FACTS:

     The sample submitted to this office consists of a yarn dyed,
woven cotton, long sleeve upper body garment.  The garment has a
full front five button opening which fastens left over right, a
breast pocket, button cuffs, and knit hood with a drawstring
closure.  The garment is labeled a size boys' 6.  The country of
exportation is Sri Lanka.

     The second garment the subject of this review is depicted in
an illustration.  It also is made from a yarn dyed, woven cotton
fabric.  It has long sleeves, a partial opening at the neckline
which fastens left over right, a breast pocket, button cuffs, and
a knit hood with a drawstring closure.  




ISSUE:

     Whether the subject merchandise is classifiable under heading
6201, HTSUSA, as boys' overcoats ... windbreakers and similar
articles, or under heading 6205, HTSUSA, as boys' shirts?

LAW AND ANALYSIS:

     Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by the
General Rules of Interpretation (GRI's).  GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in order. 
Merchandise that cannot be classified in accordance with GRI 1 is
to be classified in accordance with subsequent GRI's.

     At issue is whether the submitted garments are deemed jackets
or shirts for purposes of classification within the tariff
schedule.  Customs' position with regard to this type of garment
is well established; this office has consistently held that hooded
garments with long sleeves and similar fabric weights are
classifiable as shirts under either headings 6205 and 6206, which
provide for boys' and girls' shirts respectively or, if the garment
possesses pockets below the waist, under heading 6211, HTSUSA,
which provides for, inter alia, shirts otherwise excluded by
headings 6205 and 6206.  See Headquarters Ruling Letters (HRL's)
953109 (2/24/93); 950777 (3/15/92); 953010 12/18/92; 953251
(2/8/93); and 953457 (4/16/93).  See also District Ruling 876455
(7/30/92); New York Ruling Letters (NYRL's) 883677 (4/7/93); 884821
(4/30/93); 883755 (4/24/93); and 882626 (3/10/93).  
 
     The Guidelines for the Reporting of Imported Products in
Various Textile and Apparel Categories, CIE 13/88, provide
assistance in the classification of garments for purposes of
assigning textile quota categories and ensuring uniformity in the
classification of garments under the HTSUSA.  In instances where
ambiguity exists as to the identity of a garment for classification
purposes, such as whether a garment is a jacket or a shirt, Customs
will refer to the Guidelines.  Where no such ambiguity exists, or
where reliance on the Guidelines would lead to an unreasonable
conclusion, Customs need not refer to this document.  See HRL
954829, dated December 21, 1993.    

     Reliance on the Guidelines in the instant case is not
warranted as the only "jacket" feature on the garments at issue is
the presence of a permanent hood and the corresponding absence of
a shirt collar.  The mere presence of a permanently attached hood,
however, does not preclude classification as a shirt.  In  HRL
950777, dated March 2, 1992, this office determined that a men's
woven pullover with a permanently attached hood was classifiable
as a shirt on the basis of the garment's other features. 
Similarly, in the instant case, the overwhelming presence of shirt
features such as shirt-style cuffs and buttons, shirt placket and
the use of a relatively lightweight brushed cotton fabric is
determinative of these garments' status as shirts.  We note that
brushed cotton (flannel) is not a fabric commonly used in the
manufacture of jackets and the cut and fit of these two styles do
not indicate use as a jacket (i.e., designed to be worn over other
outer garments).  These types of garments are worn either by
themselves, over underwear, or over other outerwear such as T-
shirts and turtlenecks.  The fact that these garments may be worn
over other outerwear does not preclude their classification as
shirts.   

     Lastly, recent visits to area department stores confirm our
determination that these garments are properly classifiable as
boys' shirts under heading 6205, HTSUSA.  Garments similar to those
at issue were displayed in the boys' and young men's departments
along with other shirts, and not in the coat/jacket departments. 


     Based on the foregoing, the two garments at issue are
classifiable as shirts under subheading 6205.20.2046, HTSUSA.
     
HOLDING:

     The garments at issue (both the style with the full front
opening and the partial front opening) are classifiable under
subheading 6205.20.2046, HTSUSA, which provides for "[M]en's or
boys' shirts: of cotton: other... other: other: with two or more
colors in the warp and/or the filling: napped," dutiable at a rate
of 21 percent ad valorem.  The applicable textile quota category
is 340.                         

     The designated textile and apparel categories may be
subdivided into parts.  If so, the visa and quota requirements
applicable to the subject merchandise may be affected.  Since part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes, to obtain
the most current information available we suggest you check, close
to the time of shipment, the Status Report on Current Import Quotas
(Restraint Levels), an internal issuance of the U.S. Customs
Service which is updated weekly and is available for inspection at
your local Customs office.

     Due to the nature of the statistical annotation (the ninth and
tenth digits of the classification) and the restraint (quota/visa)
categories, you should contact your local Customs office prior to
importation of this merchandise to determine the current status of
any import restraints or requirements.



                              Sincerely,



                              John Durant, Director