CLA-2 CO:R:C:G 085149 PR; NY 842457
Richard M. Wortman, Esquire
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th street
New York, New York 10017
RE: Tariff Status of a Jacket/Vest Combination
Dear Mr. Wortman:
This ruling is in response to your letter of June 9, 1989,
on behalf of G-III Leather Fashions, Inc., concerning the tariff
classification of a jacket and vest combination, which you
indicate is produced in Korea.
FACTS:
The merchandise in question, style No. 240-43, is an
integrated vest and jacket. The two garments can be zipped
together so that they may be worn as one garment or separately.
The vest has a woven outer shell and lining that are 65
percent polyester and 35 percent cotton; a full front opening
with a zipper closure; an elasticized waist; and a double pocket
arrangement on each front side--a patch pocket, with a horizontal
opening covered by a flap with a Velcro\ type closure, which
forms the outer portion of a pocket with a vertical opening. The
vest is stated to be filled with down which comprises over 10
percent of the weight of the vest.
The waist-length jacket has a woven outer shell and lining
that are 65 percent polyester and 35 percent cotton; a full front
opening with a zipper closure which is covered by a flap; a
detachable mouton collar in addition to the normal collar; a
waistband with two adjustment tabs; adjustable cuffs; side patch
pockets with leather trimmed slant openings; pocket flaps over
the pockets giving the false appearance of pockets that have
horizontal openings; and two large overlaid leather patches on
each sleeve. It also has a thin polyester fill between the
shell and the lining.
ISSUE:
The issues presented are (1) are the two garments, which we
assume are physically zipped together to form a single garment
at the time of importation, classifiable as a single garment or
separately; and (2) Is the jacket classifiable under Heading
6210, Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), as a garment made up of nonwoven fabrics of Heading
5603, HTSUSA.
LAW AND ANALYSIS:
Note 13, Section XI, HTSUSA, provides that in the absence of
a context to the contrary, "textile garments of different
headings are to be classified in their own headings even if put
up in sets for retail sale." Each garment is designed and
intended to be worn separately. As such, even when zipped
together seemingly forming a single unit, each garment maintains
its own separate identity. Therefore, pursuant to Note 13, the
garments are separately classifiable.
In our ruling of June 13, 1989, file 083721, a jacket with a
heavy nonwoven fabric insulating layer was determined to be
classifiable in Subheading 6210.40.1020, HTSUSA, which provides
for other men's or boys' garments of man-made fibers, made up of
fabrics of (in this case) Heading 5603. This result was obtained
because the heavy nonwoven fabric contributed significantly to
the garment and, therefore, could not be ignored. Note that in
view of the classification, even though the garment was
determined to be "made up of fabrics" of Heading 5603, the
garment was not determined to have its essential character
imparted by the nonwoven fabric. While not expressly stated in
the ruling, the nonwoven insulating layer was much heavier than
that normally found in similar garments. We are informed that a
normal nonwoven insulating layer weighs 8 ounces per square yard.
The distinction between the jacket which was the subject of
HRL 083721 and the instant jacket is that the polyester padding
in the subject garment has a very thin, lightweight fill. Where
a garment has a normal (or less than normal) weight nonwoven
fabric insulating layer, that insulating layer will be
disregarded in determining the classification of the garment.
This is in accord with the Harmonized Commodity Description and
Coding System, Explanatory Notes, which are the official
interpretation of the HTSUSA at the international level (the 4
and 6 digit headings), and which state in regard to Chapter 62:
The classification of goods in this Chapter is not
affected by the presence of parts or accessories of, for
example, knitted or crocheted fabrics, furskin [sic],
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 (particularly Note 4 to Chapter 43
and Note 2(b) to Chapter 67, relating to the presence of
furskin [sic] and feathers, respectively), or failing that,
according to the General Interpretive Rules. (at pg. 848)
Since normal linings fall within the category of "mere
trimming", and the instant nonwoven insulating lining in the
subject jacket is lighter than would normally be found in a
jacket, it does not affect the classification of that garment.
HOLDING:
The subject jacket, with its detachable mouton collar, is
classifiable under the provision for other men's car coats,
anoraks, windbreakers, and similar articles, of man-made fibers,
in Subheading 6201.93.3510, HTSUSA, with duty, as a product of
Korea, at the 1989 rate of 29.5 percent ad valorem. The
designated textile and apparel category for that subheading is
634. The vest portion is separately classifiable under the
provision for other men's padded sleeveless jackets, of man-made
fibers, containing 10 percent or more by weight of down, in
Subheading 6201.93.1000, HTSUSA, with duty, as a product of
Korea, at the 1989 rate of 4.7 ad valorem. The designated
textile and apparel category for that subheading is 653.
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 U.S. 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 importing the merchandise to determine
the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division