CA-2 CO:R:C:T 954870 NLP
Ms. Susan Nakagawa
Eddie Bauer Inc.
15010 NE 36th Street
Redmond, WA 98052
RE: Modification of PC 885936; subheading 6201.12.1000; goose down content of men's coats; HRLs 083536 and 953467
Dear Ms. Nakagawa:
On June 9, 1993, Customs issued to you Pre-entry
classification ruling (PC) 885936, which classified various
wearing apparel under the Harmonized Tariff Schedule of the
United States (HTSUS). Upon review, we are of the opinion that
the classification of style 11674, a men's woven down field coat,
was incorrect and this ruling modifies that classification.
FACTS:
The garment in question, style 11674, is a men's woven down
field coat that extends to the mid-thigh area and features a full
front opening with button and velcro closure, a collar, long
sleeves with buttons at the cuff and on each front panel there is
an extra large patch pocket. The shell of the garment is made up
of 100% cotton and it is pigment dyed and sanded. The lining is
made of 100% cotton flannel and the baffle is made up of 100%
nylon. The submitted specification sheet for this garment
indicates that the insulation is goose down and it weighs 100
grams and comprises 6.05% of the garment's weight.
PC 885936 classified style 11674 in tariff subheading 6201.
12.1000, HTSUS, which provides for "[m]en's or boys' overcoats,
carcoats, capes, cloaks, anoraks (including ski-jackets),
winbreakers and similar articles (including padded, sleeveless
jackets), other than those of heading 6203: [o]vercoats,
carcoats, capes, cloaks and similar coats: [o]f cotton:
[c]ontaining 15 percent or more by weight of down and waterfowl
plumage and of which down comprises 35 percent or more by weight;
containing 10 percent or more by weight of down." The rate of
duty is 4.7% ad valorem and the textile category code is 353.
ISSUE:
What is the tariff classification of style 11674 under the
HTSUS?
LAW AND ANALYSIS:
Subheading 6201.12.1000, HTSUS, provides for, inter alia,
men's cotton overcoats and similar coats "[c]ontaining 15 percent
or more by weight of down and waterfowl plumage and of which down
comprises 35 percent or more by weight; containing 10 percent or
more by weight of down." According to the submitted
specification sheet, the goose down content for style 11674 is
100 grams, or 6.05% of the weight of the garment. This down
content is not sufficient to classify style 11674 in subheading
6201.12.1000, HTSUS.
Subheading 6201.92.2051, HTSUS, provides for "[m]en's or
boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded,
sleeveless jackets), other than those of heading 6203: [a]noraks
(including ski-jackets), windbreakers and similar articles
(including padded, sleeveless jackets): [o]f cotton: [o]ther:
[o]ther: [o]ther: [o]ther: [m]en's. As the subject garment has
features that make it similar to an anorak or ski jacket, it is
correctly classifiable in subheading 6201.92.2051, HTSUS. See,
Headquarters Ruling Letter (HRL) 083536, dated October 23,
1989,and HRL 953467, dated June 2, 1993, which discuss the
features of anoraks and garments similar to anoraks.
HOLDING:
PC 885936 is partially modified.
Style 11674 is classifiable in subheading 6201.92.2051,
HTSUS. The rate of duty for garments classifiable in this
subheading is 10% ad valorem and the textile category code is
334.
The designated textile and apparel categories 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 the importer 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.
In order to ensure uniformity in Customs classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), PC 885936
is partially modified to reflect the above classification
effective with the date of this letter. For purposes of future
transactions in merchandise of this type, PC 885936 will not be
valid precedent.
Sincerely,
John Durant, Director
Commercial Rulings Division