CLA-2 CO:R:C:G 083721 PR
Ms. Mary Ann Ost
H.Z. Bernstein Co., Inc.
One World Trade Center, Suite 1973
New York, New York 10048
RE: Classification of Four Jackets
Dear Ms. Ost:
This ruling is in response to your letter of February 13,
1989, on behalf of Overseas Fashion Industries, Inc., concerning
the classification of four men's and boys' jackets.
FACTS:
A single sample (men's style 90/9317) was received by this
office. The sample is a man's short-length cold weather jacket.
It has long sleeves with elasticized cuffs; an elasticized
waist; a full front opening secured by two zipper closures (the
inner one extends from waist to neck and the outer one from waist
to the collar ends); and two side inserted pockets with zipper
closures. The outer shell is made from three separate fabrics--
the raglan sleeves from a blue fabric; the upper body of the
garment, front and back, from a green fabric; and the lower body
of the garment, front and back, from a grey fabric. All three
are woven man-made fiber fabrics that are stated to have a 600
millimeter polyurethane coating on their inner surface. The
plastics coating is clearly visible under 15X magnification, but
cannot be seen with the naked eye. The woven man-made fiber
lining is quilted to a heavy nonwoven man-made fiber fabric
insulating layer which forms the middle layer in the garment.
The fabrics originate in Korea and are shipped to Bangladesh
where the garments are manufactured.
It is requested that Customs rule on the instant sample and
three other styles. However, without samples of those styles, we
are unable to determine their tariff status.
ISSUE:
The primary issue presented is the proper classification of
the sample jacket. However, in order to make that determination,
it must be decided whether the outer shell is a fabric of Heading
5903, Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), and whether the nonwoven fabric batting in the garment
causes that garment to be classifiable in Heading 6210, HTSUSA,
as a garment made up of fabric of Heading 5603.
LAW AND ANALYSIS:
The submitted sample is described in Subheading 6201.93,
HTSUSA, as an anorak, wind breaker, or similar garment, of man-
made fibers. As such, it is classifiable under that subheading
unless it is also described in Heading 6210. If it is, then Note
5 to Chapter 62, HTSUSA, requires classification to be in Heading
6210. That note states:
Garments 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.
Heading 6210 provides for "Garments, made up of fabrics of
heading 5602, 5603, 5903, 5906 or 5907". Heading 5903 provides
for textile fabrics impregnated, coated, covered, or laminated
with plastics. However, in order to determine the applicability
of that heading to a particular fabric (in this instance, the
outer shell fabrics of the sample garment), Note 2 to Chapter 59,
HTSUSA, must be complied with. That note provides, in pertinent
part, that Heading 5903 applies to:
(a) Textile fabrics, impregnated, coated, covered or
laminated with plastics, whatever the weight per square
meter and whatever the nature of the plastic material
(compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or
covering cannot be seen with the naked eye * * * for
the purpose of this provision, no account should be
taken of any resulting change of color;
The sample garment is made of three fabrics and the plastics
application on each of the three appears, on cursory examination
to be slightly different. Because of the change in color and in
feel,it is obvious that plastics material has been applied to the
inner surface of each of the fabrics. However, the plastics
material cannot be seen by the naked eye otherwise than by the
change in color. Therefore, those fabrics are not fabrics of
Heading 5903 and the jacket is not classifiable under Heading
6210 by reason of that criterion.
However, the heavy nonwoven man-made fiber insulating layer
is a fabric that would be classifiable, if imported a piece goods
(in rolls) under Heading 5603, HTSUSA, which provides for
"Nonwovens, whether or not impregnated, coated, covered or
laminated". The question then arises as to whether the jacket
is a garment made up of fabric of heading 5603.
In HRL of April 27, 1989, file 081134, Customs ruled that
garments with "Gore-Tex" linings and interlinings were garments
made up of fabrics of Heading 5903. That ruling stated that the
garments are purchased because they shed rain and wick
perspiration away from the body. Based on those abilities, the
"Gore-Tex" linings and interlinings were considered to be more
than mere trimming and the garments were "made up" of those
fabrics. No determination was made that the "Gore-Tex" fabrics
imparted the essential character to the subject garments.
In regard to the instant sample, the heavy nonwoven man-made
fiber insulating fabric provides the warmth which, in our view,
is the primary reason for the design, marketing, and sale of the
jacket. Accordingly, following the rationale of HRL 081134, the
submitted sample is a garment made up of fabric of Heading 5603
and, as such, classifiable under Heading 6210.
HOLDING:
The instant jacket is classifiable under the provision for
other men's or boys' garments made up of fabrics of Heading 5603,
anoraks (including ski-jackets), windbreakers, and similar
garments, in Subheading 6210.40.1020, HTSUSA, with duty at the
rate of 7.6 percent ad valorem. Textile restraint category 634
is applicable.
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 importing the merchandise to determine
the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division