CLA-2 CO:R:C:G 087553 DRR
Ms. Margaret Polito
Coudert Brothers
200 Park Avenue
New York, New York 10166
Re: Classification of women's anorak with Du Pont ZEPEL coating
Dear Ms. Polito:
This is in reference to your letter dated June 15, 1990,
requesting, on behalf of Du Pont de Nemours & Co., Inc., the
classification of a women's anorak under the Harmonized Tariff
Schedule of the United States (HTSUSA).
FACTS:
The merchandise at issue is represented by a womens's ski-
jacket. The woven outer shell is 65 percent polyester and 35
percent cotton. The inner lining is 100 percent polyester, the
lining is 100 percent quilted nylon. The jacket is waist long
with a full front zipper opening covered by a textile flap, which
is secured by three buttons. The jacket has long sleeves with
elastic cuffs, a collar, and side pockets. The outer shell
fabric is treated with Du Pont ZEPEL prior to the manufacture of
the jacket. In your letter you state that you believe that the
requirements of U.S. Additional Note 2 to Chapter 62 of the
HTSUSA have been met and that the garment is classifiable under
subheading 6202.93.4500, HTSUSA. Your request is accompanied by
a copy of a laboratory report which states that the fabric meets
the test requirements for water resistance of the HTSUSA. You
further state that the country of origin is, as yet,
undetermined.
ISSUE:
What is the proper classification of the garment at issue?
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LAW AND ANALYSIS:
Classification of merchandise is in accordance with the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
Heading 6202, HTSUSA, provides for, among other things, women's
anoraks, including ski-jackets. Subheading 6202.93.4500, HTSUSA,
provides for Women's or girl's overcoats, carcoats, capes,
cloaks, anoraks (including ski-jackets)...Anoraks..., Of man-made
fibers: Other, Water resistant. Additional U.S. Note 2, Chapter
62, states that "water resistant" means that garments
classifiable in certain subheadings (including subheading
6202.93.4500) must have a water resistance such that, under a
head pressure of 600 millimeters, not more than 1 gram of water
penetrates after two minutes when tested in accordance with AATCC
Test Method 35-1985. This water resistance must be the result of
a rubber or plastics application to the outer shell, lining or
inner lining. Du Pont ZEPEL has been accepted by Custom as a
plastic coating which meets the standards for water resistance.
(See Headquarters Ruling Letter (HRL) 086951, dated July 17,
1990, and HRL 086879, dated June 8, 1990.)
HOLDING:
The garment in question is classifiable under subheading
6202.93.4500, HTSUSA, as Women's or girl's overcoats, carcoats,
capes, cloaks, anoraks (including ski-jackets)..., Anoraks...,
Of man-made fibers, Other, Water resistant. Assuming the garment
will be produced in countries entitled to most favored nation
status, the duty rate will be 7.6 percent ad valorem. The
garment will also be subject to textile visa category 635.
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, 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.
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Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, 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
6 cc: A.D. N.Y., Seaport
DRRimmer library/peh
name: 082074