CLA-2 CO:R:C:G 086763 CB
Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt
67 Broad Street
New York, New York 10004
RE: Classification of women's woven outerwear
Dear Ms. Cumins:
This letter is in response to your letters of February 26
and March 14, 1990, on behalf of Foreign Resources Corp.,
requesting a classification ruling under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), for woven
garments from Korea.
FACTS:
Three samples (style nos. 27006, 57023, and 37030) were
submitted with your request. Each garment has an outershell made
of woven tweed fabric composed of 70% man-made fibers and 30%
wool. All three styles have a full-front opening with a button
closure, including two at the bottom edge and slant pockets.
They also have cuffs both at the bottom and sleeves. Style no.
37030 has leather trim on the shoulders. Styles 27006 and 37030
are approximately three-quarter, or fingertip length, while style
57023 is slightly shorter. All of the garments are lined with a
woven nylon fabric which has an application of polyurethane
plastics that is stated to render the garments water resistant.
You submitted a lab report in support of your claim of water
resistancy.
ISSUE:
Whether the subject garments are classifiable as similar to
a coat or as similar to an anorak under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is made in
accordance with the General Rules of Interpretation (GRI's) 1
-2-
through 6. The systematic detail of the HTSUSA is such that
virtually all goods are classified by application of GRI 1, that
is, according to the terms of the headings of the tariff schedule
and any relevant section or chapter notes. In the event that the
goods cannot be classified solely on the basis of GRI 1, and if
the headings and legal notes do not otherwise require, the
remaining GRI's may be applied, taken in order.
Chapter 62, HTSUSA, provides for articles of apparel and
clothing accessories, not knitted or crocheted. Subheadings
6202.11 through 6202.19, HTSUSA, provide for women's or girls'
overcoats, carcoats, capes, cloaks and similar coats.
Subheadings 6202.91 through 6202.99, HTSUSA, provide for women's
or girls' anoraks (including ski-jackets), windbreakers and
similar articles. Classification, therefore, must rely upon the
differentiation between anorak-type garments and overcoat-type
garments.
HRL 083536 issued October 23, 1989, sets forth the view
that anorak-type garments can be distinguished from overcoat-type
garments in that the latter are "normally cut long and full to
fit over a sports jacket, suit, dress, etc." In applying this
criteria to the subject garments, we see that the subject
garments are sufficiently generously tailored to fit over other
outergarments. While the hem is gathered into a smaller band,
it does not make the fit significantly tighter to preclude
wearing this coat over a jacket. The two longer garments are
approximately three-quarter, or fingertip length, while the
junior size garment is slightly shorter. After considering all
the characteristics of the subject garments, such as fullness of
cut, sleeve ends, type of closure, etc., it is Customs position
that the subject garments are more similar to carcoats.
HOLDING:
The subject garments are classifiable in subheading
6202.13.4020, HTSUSA, which provides for women's or girls'
overcoats, carcoats,...other than htose of heading 6204:
overcoats, carcoats, capes, cloaks and similar coats: of man-made
fibers: other, other, women's. The rate of duty is 29.5 percent
ad valorem and the textile category is 635.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) 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.
-3-
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 issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division