CLA-2: RR:TC:TE 958424 PR
Ms. Tina Cho
C.F.L. Sportswear Trading Inc.
350 Fifth Avenue, Rm. 4010
New York, New York 10118
RE: Classification of a Woman's Overcoat Coated With Foam
Plastics
Dear Ms. Cho:
This is in reply to your letter of August 14, 1995,
concerning the classification of a woman's overcoat. The
submitted sample will be returned under separate cover. Our
ruling on the matter follows.
FACTS:
The sample is a knee-length overcoat which is stated to be
made in Hong Kong of a 60 percent linen, 40 percent cotton woven
fabric that has been coated on its exterior surface with a
breathable foam material. It has a full front right over left
opening with five buttons which act as closures, long sleeves,
two front pockets, and a matching detachable hood. The goods
will be entered at the ports of New York and Los Angeles. The
Customs National Import Specialist who examined the sample
reports that the coating on the exterior fabric surface is
cellular plastics material.
ISSUE:
The issue presented is whether there is sufficient plastics
applied to the fabric from which the garment is made for that
fabric to be "impregnated, covered, coated, or laminated" within
the tariff meaning of those terms.
LAW AND ANALYSIS:
Imported goods are classifiable according to the General
Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule
of the United States (HTSUSA). GRI 1 provides that for legal
purposes, classification shall be determined according to the
terms of the headings in the tariff and according to any
pertinent section or chapter notes. It appears that GRI 1
governs the classification of the subject merchandise.
Subheading 6210.30.9010, HTSUSA, provides for, among other
things, garments which are (1) in chief weigh of linen; (2) made
up of fabrics of heading 5903; and (3) described in subheadings
6202.11 through 6202.19.
Heading 5903, HTSUSA, provides for textile fabrics
impregnated, coated, covered, or laminated with plastics, other
than tire cord fabrics. Note 2 to Chapter 59, HTSUSA, states, 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;
* * *
(5) Plates, sheets or strip of cellular plastics,
combined with textile fabric, where the textile fabric
is present merely for reinforcing purposes (chapter
39).
We have examined the submitted sample and concur with our
National Import Specialist that while there is sufficient
plastics applied to the textile fabric for that plastics to be
seen with the naked eye, the coating is so thin it cannot be said
the "fabric is present merely for reinforcing purposes.".
Accordingly, the fabric from which the sample garment is made
would be classifiable under heading 5903.
Subheadings 6202.11 through 6202.19 provide for women's or
girls' overcoats, car coats, and similar coats. The sample
garment is a woman's coat that, in our view, belongs to a class
of goods commonly and commercially known as overcoats.
Accordingly, the submitted sample is specifically described
by, and meets all the requirements for classification in
subheading 6210.30.9010, HTSUSA.
HOLDING:
The sample garment is classifiable in subheading
6210.30.9010, HTSUSA, with duty, as a product of Hong Kong, at
the rate of 6.5 percent ad valorem. The applicable textile and
apparel restraint category is 835.
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.
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 importing the merchandise to determine
the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division