CLA-2 CO:R:C:G 084693 HP
Mr. Jack Ryan
Customs Administrator
Customs/Import Transportation Department
3M
3M Center
P.O. Box 33250
St. Paul, Minnesota 55133-3250
RE: Outerwear with a moisture-preventing inner liner
Dear Mr. Ryan:
This is in reply to your letter of May 12, 1989, concerning
the tariff classification of outerwear with a moisture-preventing
inner liner, under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). It is assumed that the merchandise is
subject to the General Rates of Duty under Column 1 of the
HTSUSA.
FACTS:
The merchandise at issue consists of one style of men's
outerwear. The article, Style 5020, is a waist-length jacket.
It has a woven nylon outer shell and inner lining, a full-front
zipper opening extending to the top of the collar, covered
pockets at the waist, and an elasticized waist and cuffs. It has
an interlining composed of Thintech~, a plastics membrane
laminated to a nonwoven textile fabric. Thintech~ is described
as a microporous barrier against outside moisture which allows
the transpiration of water vapor from the body.
ISSUE:
What is the classification of the garment under HTSUSA?
LAW AND ANALYSIS:
Heading 6201, HTSUSA, provides for men's overcoats, anoraks,
and similar articles, not knitted or crocheted. The General
Rules of Interpretation (GRI's) to the HTSUSA govern the
classification of goods in the tariff schedule. GRI 1 states, in
pertinent part:
... classification shall be determined according to the
terms of the headings and any relative section or
chapter notes ....
Goods which cannot be classified in accordance with GRI 1 are to
be classified in accordance with subsequent GRI's, taken in
order.
Note 5 to Chapter 62, HTSUSA, states:
[g]arments which are, prima facie, classifiable both in
heading 6210 and in other headings of this chapter,
excluding heading 6209 [babies' garments], are to be
classified in heading 6210.
Subheading 6201.93, HTSUSA, provides for men's anoraks and
similar articles, of man-made fibers. Heading 6210, HTSUSA,
provides for garments made up of fabrics of, inter alia, headings
5603, 5903, or 5907. Ergo, classification must rest upon whether
the garments are "made up" of "fabrics of" the above-mentioned
headings.
Subheading 5603.00.3000, HTSUSA, provides for nonwovens,
laminated. The Explanatory Notes to the HTSUSA constitute the
official interpretation of the tariff at the international level.
The Explanatory Note to this heading states that "[t]his heading
covers nonwovens in the piece, . . . [including] fabrics for the
manufacture of . . . garment linings . . . ." Therefore, the
instant merchandise is comprised of "fabrics of" an applicable
heading.
Note 7 to Section XI, HTSUSA, provides that:
For the purposes of [Section XI], the expression "made
up" means:
* * *
(e) Assembled by sewing, gumming or otherwise (other
than piece goods consisting of two or more lengths
of identical material joined end to end and piece
goods composed of two or more textiles assembled
in layers, whether or not padded);
* * *
The General Explanatory Note II to Section XI, HTSUSA,
clarifies Note 7(e) in observing that this assembly process
includes garments. Without further express limitation to the
term "made up," we have previously held that
heading 6210 is interpreted to cover any assembled
garment which includes a material classifiable in one
of the enumerated headings, and [when such enumerated
material] imparts a significant characteristic to that
garment.
HRL 081134 of April 27, 1989. The merchandise would be
classifiable under 6210, therefore, if the laminated interlining
constitutes a significant aspect of the coats.
The General Explanatory Note to Chapter 62, HTSUSA, states:
[t]he classification of goods in this Chapter is not
affected by the presence of parts or accessories of,
for example, knitted or crocheted fabrics, furskin,
feather, leather, plastics or metal. Where, however,
the presence of such materials constitutes more than
mere trimming the articles are classified in accordance
with the relative Chapter Notes....
In tariff terms, the Thintech~ interlining is a laminated
fabric, contemplated by the terms of Section XI and Chapter 62 to
become part of a finished garment. In commercial terms, the
interlining is desired by consumers who seek garments with this
dual ability of shedding rain and wicking away perspiration from
the body. Based upon these unique attributes, we believe that
the Thintech~ interlining is more than a mere trimming or lining.
Thus, the merchandise is classified, by application of Chapter
Note 5, supra, under Heading 6210, HTSUSA.
It has been brought to our attention that continued
application of this reasoning will result in a tariff
classification without any meaningful basis. Through its
extension, articles with an extremely limited amount of coated
material, whether it be in the shell or lining, must be
classified via Chapter Note 5. Without limitation of the term
"made up" to fabrics of the garment imparting to the garment its
essential character, garments will be tailored by the
manufacturer to fall under Heading 6210. This result would seem
to be in conflict with HRL 080817 PR of August 31, 1987, which
held that, in most cases, the outer shell imparts the essential
character of most outer ware.
While this is an important concern, it is our opinion that
the General Rules of Interpretation mandate the above-mentioned
classification. As previously stated, GRI 1 states that "...
classification shall be determined according to the terms of the
headings and any relative section or chapter notes ...." The
General Explanatory Note 62.02 only requires that the fabric be
"more than mere trimming" to trigger classification under Chapter
62, Note 5.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 6210.10.4020, HTSUSA, textile
category 659, as garments made up of fabrics of heading 5602,
5603, 5903, 5906 or 5907, of fabrics of heading 5602 or 5603,
other, other. The applicable rate of duty is 17 percent ad
valorem.
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