CLA-2 CO:R:C:G 081555
Ms. Carol Molesworth
Walt Wear Apparel
Hampton Industries, Inc.
15 West 34th Street
New York, NY 10001-3060
RE: Tariff classification of work suit and bag
Dear Ms. Molesworth:
Your letter of October 17, 1987, addressed to our New
York office, requesting a tariff classification ruling for
coveralls and a bag, Style 10638, has been referred to this
office for reply.
FACTS:
A sample of the merchandise, to be imported from South
Korea, was submitted to this office. The coveralls are a one-
piece garment with a woven shell of 100 percent nylon coated
with a silverized polyurethane plastic on the underside. The
lining of the garment is of a woven man-made fiber fabric
quilted to a nonwoven polyester batting. A two-inch-wide flap
snaps over the metal zipper down the length of the center
front. There is also a zipper along the outside seam of each
leg. Rib-knit cuffs are concealed inside the sleeve edges.
There is a strip of reflecting tape around the upper portion
of each sleeve just below the seam joining the garment and
sleeve. The back waist is elasticized; there is a belt which
has a metal clasp at the center front. The coveralls also
feature four pockets with snaps, two on the chest and two be-
low the waist. A hood with a drawstring attaches to the
collar with snaps.
The bag is of the same fabric as the outer portion of
the coveralls. It fits tightly around the rolled-up garment.
It has a round base, a drawstring at the top, and a two-inch-
wide carrying strap along one side.
ISSUE:
How are the bag and coveralls classified?
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LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is in accordance with the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first according to the terms of
the headings of the tariff and any relative section or chapter
notes.
Heading 6211 provides for track suits, ski-suits and
swimwear, and "other" garments. The latter includes cover-
alls. However, heading 6210 provides for garments made up of
fabrics of heading 5602, 5603, 5903, 5906, or 5907. Note 5 of
Chapter 62 provides that garments that are prima facie classi-
fiable both in heading 6210 and in other headings of the chap-
ter are to be classified in heading 6210. Thus, if the cover-
alls meet the requirements of heading 6210, they must be clas-
sified under that heading.
Of the headings referring to fabrics, specified in head-
ing 6210, only heading 5903 is relevant in this case. Heading
5903 provides for textile fabrics impregnated, coated, cov-
ered, or laminated with plastics. Note 2 of Chapter 59 pro-
vides that the coating on fabrics classified under heading
5903 must be visible to the naked eye, no account being taken
of any change in color.
While the outer fabric of the coveralls is coated on the
underside with plastic, it does not meet the requirement of
being visible to the naked eye otherwise than by a change in
color. In other words, while the underside of the fabric is a
different color as a result of the coating, it does not other-
wise appear to be different from the outside.
The Explanatory Notes, the official interpretation of
the HTSUSA at the international level, provide further clari-
fication concerning merchandise to be classified under heading
5903. They state in part that fabrics impregnated with sub-
stances designed solely to make them waterproof, for example,
are not covered here. In many heading 5903 fabrics the plas-
tic, generally colored, forms a surface layer simulating
leather. Fabrics of this heading have a variety of uses in-
cluding furnishing materials and the manufacture of handbags
and travel goods, garments, slippers, toys, book bindings,
adhesive tapes, and electrical equipment. Thus, while some
wearing apparel fabrics may be included, they are of much
heavier types than that found in the sample of Style 10638.
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We conclude that the garment is not classifiable under heading
6210, HTSUSA.
Classification of the carrying bag is governed by GRI 5,
which provides in part:
(a) Camera cases . . . and similar containers,
specially shaped or fitted to contain a spe-
cific article . . . suitable for long-term
use and entered with the articles for which
they are intended, shall be classified with
such articles when of a kind normally sold
therewith.
The bag is designed specifically for the garment it contains
and has a durability comparable to it since the bag is made of
the same material as the outer portion of the garment. It is
presented with the garment and is of a kind normally sold with
its contents.
HOLDING:
The coveralls and bag are classified under heading 6211,
HTSUSA, as "other" garments, specifically, under subheading
6211.33.0010, HTSUSA, textile category 659, as men's coveralls
of man-made fibers. This classification represents the
present position of the customs Service under the HTSUSA. If
there are changes before the effective date of January 1,
1989, this advice may not continue to be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport Area
cc: Legal Reference Section
cc: CITA
cc: Phil Robins
cc: NIS William Raftery