CLA-2 CO:R:C:T 950918 CMR
Norman Katz, Esq.
Barnes, Richardson & Colburn
475 Park Avenue South
New York, New York 10016
RE: Classification of duck hunting pants made of woven cotton and
woven nylon fabrics; 6204, HTSUSA; essential character; HRL
084118 of April 13, 1989
Dear Mr. Katz:
This ruling is in response to your submission of November
25, 1991, on behalf of Nelson/Weather Rite Inc., seeking the
classification of a pair of men's duck hunting pants. A sample
garment, style S30041, was received by this office and will be
returned as requested.
FACTS:
The submitted sample, style S30041, is a pair of men's duck
hunting pants. The pants are made of 100 percent cotton woven
fabric with woven nylon fabric overlays on strategic sections of
the garment. The nylon fabric overlays are sewn onto the
exterior front leg sections from the upper thigh and crotch area
to the bottom of the legs and onto the exterior rear portion of
the legs from about the knee to the bottom of the legs. Nylon
fabric is also stitched to the inside of the seat of the pants.
The pants feature a fly front opening secured by a zipper and
single button closure, a two-inch waistband with seven belt
loops, two side pockets, and two rear pockets (one of which has a
single button closure).
The cotton fabric in the pants costs $3.42, weighs .6
kilograms, and makes up 919 square inches of the surface area of
the garment. The nylon fabric costs .85 cents, weighs .096
kilograms, and makes up 865 square inches of the surface area.
The garment will be imported from China through the ports of
New York, the West Coast and Kansas City. -2-
ISSUE:
Are the submitted duck hunting pants classifiable as men's
cotton trousers or as men's trousers of synthetic fibers?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
It is clear the sample garment is classifiable as men's
woven trousers of heading 6203, HTSUSA. The issue is simply
whether they are classifiable as of cotton or as of synthetic
fibers.
In an effort to assure a measure of uniformity in
classification in cases such as this, Customs Headquarters issued
a memorandum on April 13, 1989, (file #084118) which set out the
following criteria for, among other things, classification of
lower body garments consisting of different fabrics or of textile
and nontextile components.
For upper or lower body garments, if one component exceeds
60 percent of the visible surface area, that component will
determine the classification of the garments unless the
other component:
(1) forms the entire front of the garment; or
(2) provides a visual and significant decorative effect
(e.g. a substantial amount of lace); or
(3) is over 50 percent by weight of the garment; or
(4) is valued at more than 10 times the primary
component.
If no component comprises 60 percent of the visible surface
area, or if any of the above four listed conditions are
present, classification will be according to GRI 3(b) or 3
(c), as appropriate.
In this case, neither component comprises 60 percent or more
of the visible surface area. Additionally, neither component
meets any of the above listed conditions. Therefore,
classification is to be determined utilizing GRI 3(b), i.e., that
component which imparts the essential character, or GRI 3(c),
i.e., the heading which appears last in the tariff schedule from
among the headings which equally merit consideration.
-3-
The importer contends the essential character is imparted by
the cotton fabric because it is greater in value, weight and
surface area. However, the differences between the fabrics in
these factors is not overly great. It must be noted that the
nylon fabric serves an essential function with respect to these
pants. The nylon fabric provides the duck hunter with added
protection from the elements and better wear. Without the nylon
fabric, the garment would simply be another pair of cotton
trousers. It is the nylon fabric which makes the garment what it
is, i.e., duck hunting pants. Therefore, Customs believes the
essential character of this garment is imparted by the nylon
fabric.
HOLDING:
The garment at issue, style S30041, is classifiable as men's
woven trousers of synthetic fibers in subheading 6203.43.4010,
HTSUSA, textile category 647, dutiable at 29.7 percent ad
valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 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 updated weekly and
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 importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director