CLA-2 CO:R:C:T 088138 CC
District Director of Customs
909 First Ave., Room 2039
Seattle, WA 98174
RE: Decision on Application for Further Review of Protest No.
3001-90-000015
Dear Sir:
This protest was filed against your decisions in the
liquidation of various entries involving the importation of
women's coats produced in the Philippines.
FACTS:
The merchandise at issue, designated by the importer as
style LM 2603, is a women's raincoat. The shell is made of 100
percent woven nylon fabric. It has a full front zippered opening
concealed by a flap with snaps, a back yoke, a front yoke in the
left chest area, double entry pockets below the waist, adjustment
tabs at the wrists, epaulets and an inner drawcord. The garment
has a free-hanging brushed cotton lining and is 41 inches in
length. As a women's size medium, this coat extends to below the
knee.
The entries covering these women's coats were liquidated
under subheading 6202.13.4005 of the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), which provides for
women's or girls' overcoats, carcoats, capes, cloaks and similar
coats, of man-made fibers, other, other, raincoats, women's.
The protestant claims that the coats are properly
classifiable under subheading 6202.93.4500, HTSUSA, which
provides for women's or girls' anoraks (including ski-jackets),
windbreakers and similar articles (including padded, sleeveless
jackets), of man-made fibers, other, other, other, water
resistant.
ISSUE:
Whether the submitted merchandise is classifiable under
subheading 6202.13, HTSUSA, or under subheading 6202.93, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
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.
The protestant claims that the merchandise at issue is
similar to merchandise classified as anoraks in Headquarters
Ruling Letter (HRL) 083536, dated October 23, 1989, and should be
similarly classified.
Although the merchandise at issue has some features similar
to anoraks, it is essentially a different article. The
merchandise at issue is a raincoat and is three-quarter length.
In addition, it is fit long and full to fit over other
outergarments.
In HRL 086763, dated July 3, 1990, we stated the following:
HRL 083536 issued October 23, 1989, set 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.
The garments of HRL 086763 were classified under
subheading 6202.13. In applying the reasoning of HRL 086763,
we believe that the merchandise at issue - a raincoat that is
three-quarter length and fit long and full to fit over other
outergarments - is classifiable under subheading 6202.13.
The applicable subheading at the 10-digit level is
6202.13.4005, which provides for raincoats.
HOLDING:
The merchandise at issue is classified under subheading
6202.13.4005, HTSUSA, which provides for women's or girls'
overcoats, carcoats, capes, cloaks and similar coats, of man-
made fibers, other, other, raincoats, women's. The rate of
duty is 29.5 percent ad valorem, and the textile category is
635.
The protest should be denied. A copy of this decision
should be attached to the Form 19 Notice of Action to be sent
to the protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division