CLA-2 CO:R:C:T 950791 CMR
District Director
U.S. Customs Service
701 San Jacinto
P.O. Box 52790
Houston, Texas 77052
RE: Protests and Applications for Further Review #5301-0-000136
and #5301-0-000075; Classification of certain boys' jackets
and certain men's ski-jackets; not of coated fabric; not
water resistant; Customs laboratory report
Dear Sir:
This ruling is in response to the Protests and Applications
for Further Review #5301-0-000136 and #5301-0-000075 filed
against your classification of the subject jackets as jackets of
subheading 6201.93.35, HTSUSA, which provides for, among other
things, men's or boys' anoraks (including ski-jackets) of man-
made fibers, other, other, other, other.
FACTS:
The protests are against the classification of two separate
entries. One involves an entry of men's ski-jackets, the other
involves an entry of boys' jackets.
The importer claims the correct classification of the
subject men's ski-jackets and boys' jackets is subheading
6201.93.30, HTSUSA, which provides for, among other things,
men's or boys' anoraks (including ski-jackets) of man-made
fibers, other, other, other, water-resistant. In the
alternative, the importer claims classification in either
subheading 6210.40.10, HTSUSA (if made up of fabric of heading
5903 [textile fabrics impregnated, coated, covered or laminated
with plastics]) or subheading 6210.10.40, HTSUSA (if made up of
fabric of heading 5603 [nonwovens, whether or not impregnated,
coated, covered or laminated]).
-2-
ISSUE:
Are the garments at issue, the men's ski-jackets and the
boys' jackets, classifiable as water resistant jackets or as
garments of heading 6210, HTSUSA?
LAW AND ANALYSIS:
Sample garments were submitted to the Customs laboratory for
testing. The laboratory reported that neither garment had an
application of rubber or plastics present on it. Additional U.S.
Note 2 of Chapter 62, Section XI, HTSUSA, requires that for a
garment to be classifiable as water resistant, this water
resistance must be the result of a rubber or plastics application
to the outer shell, lining or inner lining. Since the Customs
laboratory which tested the samples from the shipments could not
detect an application of rubber or plastics on the garments,
Customs can not classify the garments as water resistant.
As to the alternative claims, subheading 6210.10.40, HTSUSA,
and subheading 6210.40.10, HTSUSA, are rejected. In the case of
the first alternative, the outer shells of both the men's and
boys' jackets are of 65 percent polyester/35 percent carded
cotton woven fabric, not of a nonwoven fabric, and unless it can
be shown that the nonwoven polyester inner padding is of unusual
importance in this case, classification is determined by the
outer shell fabric. Subheading 6210.40.10, HTSUSA, is rejected
because it requires a plastics application of some type to be
present. We have already stated that the Customs laboratory has
eliminated this possibility.
HOLDING:
The garments were correctly classified in subheading
6201.93.35, HTSUSA, as other men's or boys' jackets, not water
resistant. The garments fall within textile category 634 and are
subject to a duty rate of 29.5 percent ad valorem.
Both protests #5301-0-000136 and #5301-0-000075 should be
denied. A copy of this decision should be attached to the Form
19 to be returned to the protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division