CLA-2 CO:R:C:T 089541 PR
William J. Maloney, Esquire
Rode & Qualey
295 Madison Avenue
New York, New York 10017
RE: Classification of a Pullover Long-Length Coat
Dear Mr. Maloney:
This is in reply to your submission of April 25, 1991, on
behalf of Odyssey U.S.A., Inc., concerning the classification of
a pullover long-length coat. Our ruling on the matter follows.
FACTS:
The submitted sample, style LE-090A, appears to be an
unlined garment designed to protect the wearer from rain. It is
made from woven nylon fabric with an interior plastics
application and stated to be designed for wear by both sexes. It
has a vertical 17 inch zippered opening extending downward from
the neck in its front center covered by flap that is secured with
four snaps; large kangaroo pouch-type pockets in both the front
and back, with horizontal zippers covered by flaps; an attached
hood with a small brim; drawstrings around the edge of the hood,
the waist, and the bottom hem; long sleeves with adjustment tabs
on the cuffs; and 16 inch side openings extending upward from
the bottom hem to facilitate walking when the garment is worn
with its full length extended. The garment may be converted from
its full length, which is about 50 inches, to a shorter length of
about 33 inches, by folding the bottom upward and securing it by
means of four interior snaps. The coat may be folded into its
rear pocket for self-storage. When worn at its full length, it
would extend below the mid-calf of an average person.
ISSUE:
There are two issues presented by the instant sample: (1)
Is the garment similar to an anorak or windbreaker, or is it
similar to an overcoat or car coat; and (2) is there sufficient
plastics applied to the interior surface of the fabric comprising
the garment to cause that fabric to be classifiable as coated or
covered, and thus result in the garment being classifiable in
Heading 6210, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for garments made up of
fabrics that are coated or covered with plastics material.
LAW AND ANALYSIS:
In response to the first issue, when viewing this garment as
a whole, considering the fabric from which it is made, the long
sleeves with cuffs, the hood with a brim, the three drawstrings,
the kangaroo pouch-type of pockets, the fact that it is a
pullover, and its self storage capability, we believe that it is
more similar to an anorak or windbreaker than it is to an
overcoat or car coat.
Chapter 61, Note 8, HTSUSA, provides that articles "which
cannot be identified as either men's or boys' garments or as
women's or girls' garments are to be classified under the
headings covering women's or girls' garments."
The submitted sample is described in Subheading 6202.93,
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, 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 a fabric that has a white
plastics application on its interior surface. In looking at that
surface, without taking into consideration the change in color
caused by the plastics, the unaided eye is able to detect the
presence of something. Under magnification, it is obvious that
what the eye has detected is the presence of the plastics
material. As stated in HRL 082644, dated March 2, 1990:
[I]f a visual examination suggests the presence of a
coating, it is within Customs' discretion to examine
the fabric under magnification to confirm or refute the
initial observation.
Accordingly, the fabric from which the garment is
constructed is classifiable in Heading 5903, and, pursuant to
Note 5 of Chapter 62, the garment is properly classifiable under
Heading 6210.
HOLDING:
The sample garment is classifiable under the provision for
other women's or girls' garments made of fabrics of Heading 5903,
of man-made fibers, in subheading 6210.50.1020, HTSUSA, with
duty, if a product of Hong Kong, at the rate of 7.6 percent ad
valorem. The designated textile and apparel category applicable
to this merchandise is 635.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) 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.
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.
Sincerely,
John Durant, Director
Commercial Rulings Division