CLA-2 CO:R:C:G 083127 CRS
Mr. John E. Hult
Scope Imports, Inc.
350 5th Avenue
Suite 3205
New York, NY 10118
RE: Men's Ski Jacket
Dear Mr. Hult:
This is in reply to your letter dated October 6, 1988, to
our New York office, in which you requested a ruling under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) concerning the classification of a nylon ski jacket.
A sample was submitted with your request.
FACTS:
The article in question, is a waist-length jacket with a
woven nylon outer shell coated on its inner surface with acrylic
plastic. The jacket, style # TS-05TC, has a full-front opening
with a zipper extending to the top of the collar. It has a nylon
lining and polyester filling, elasticized waist and cuffs, a
drawstring at the collar, and waist and chest pockets.
ISSUE:
The issue presented is whether the jacket is classifiable as
a ski-jacket of heading 6201, HTSUSA, or whether due to the
presence of a plastic coating it is considered to be made up of a
coated fabric of heading 5903 such that it is classifiable in
heading 6210, HTSUSA.
LAW AND ANALYSIS:
Merchandise is classified under the HTSUSA according to the
General Rules of Interpretation (GRIs). GRI 1 provides that the
classification of articles is to be determined according to the
terms of the headings and any relative section or chapter notes
and, provided that the headings or notes do not otherwise
require, according to the remaining GRIs.
Heading 6201, HTSUSA, covers men's or boys' overcoats...,
anoraks, (including ski-jackets), windbreakers and similar
articles. Heading 6210, HTSUSA, covers garments made up of
fabrics of inter alia, heading 5903. The article in question is
a ski-jacket and therefore potentially classifiable in heading
6201. We address below the issue of whether the jacket is made
up of a coated fabric of heading 5903.
Heading 5903, HTSUSA, covers textile fabrics impregnated,
coated, covered or laminated with plastics. Pursuant to Note
2(a)(1), Chapter 59, HTSUSA, heading 5903 applies to all textile
fabrics impregnated, coated, covered or laminated with plastics
other than those in which the impregnation, coating or covering
cannot be seen with the naked eye. However, no account is to be
taken of changes of color.
In this case, the jacket's plastic coating is not uniform.
Instead of forming a smooth, even layer, the coating is broken by
the presence of numerous small pores. The existence of these
openings permit one to see through to the underlying fabric of
the ski jacket. While the coating has brought about a change in
color of the fabric's inner surface, the black color of the
exterior remains faintly visible, thus confirming the presence of
a coating agent.
Furthermore, the plastic coating obscures the weave of the
fabric. Although the weave is distinctly visible on the outer
surface, it cannot be seen on the fabric's inner surface, a fact
which once again indicates the presence of a coating. Thus it is
the position of the Customs Service that the plastic coating of
the jacket in question is visible to the naked eye within the
meaning of Note 2(a)(1) to Chapter 59. Finally, since the outer
shell is constructed of a coated fabric, it is the position of
the Customs Service that the jacket is a made up garment of
heading 6210.
Note 5, Chapter 62, HTSUSA, states that "[g]arments which
are, prima facie, classifiable both in heading 6210 and in other
headings of this chapter, excluding heading 6209, are to be
classified in heading 6210." Since both of the above headings
describe the jacket, it is classifiable in heading 6210 pursuant
to Note 5.
HOLDING:
The ski jacket in question is classifiable in subheading
6210.40.1020 under a provision for other men's or boys' garments,
of man-made fibers, other, anoraks (including ski-jackets),
windbreakers and similar articles, and is dutiable at a rate of
7.6 percent ad valorem. The textile category is 634.
The designated textile and apparel category may be
subdivided into parts. If so, 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 that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable 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
Commercial Rulings Division