CLA-2 CO:R:C:T 956110 HP
Ms. Patricia McCauley
District Director
U.S. Customs Service
1717 East Loop
Room 401
Houston, TX 77029
RE: Application for Further Review of Protest No. 5301-90-
000321.
Dear Ms. McCauley:
This is in reply to Application for Further Review of
Protest No. 5301-90-000321. That AFR concerned the tariff
classification, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), of water resistant jackets.
FACTS:
The above Protest was timely filed by Glad & Ferguson, on
behalf of their client, the importer's surety. The surety
duplicates and parallels claims made in the importer's protest
5301-90-000143.
The Protest involves a number of styles of men's and boys'
jackets entered under subheading 6201.93.3000, HTSUSA, as water
resistant woven anoraks and similar garments. After entry, many
samples were analyzed by the Customs Laboratory and tested in
accordance with the water resistance requirements of Additional
U.S. Note 2 to Chapter 62, HTSUSA. When the garments at issue
failed the aforementioned test (see, e.g., Laboratory Report #5-
90-10272-001 of January 26, 1990), the importer requested class-
ification under heading 6210, HTSUSA, as garments made up of,
inter alia, coated fabrics. This request was denied, and these
Protests were filed.
Counsel for the importer has submitted a chart covering the
style numbers of the garments at issue. We duplicate the conse-
quential information on the following page. The first numeral in
the Style designation indicates whether the style is men's
(3XXX), boys' (4XXX), or men's "Big & Tall" (5XXX). Styles
bearing the suffix MS or BU are made up of the same fabric as
those of the same number without any suffix. Style 4729 is made
up of the same fabric of Style 3729. Style 5X30 is made up of
the same fabric of Style 5X29. Style 3727 is made up of the same
fabric of Style 4727.
5301-90-000143 P3661
P3721
P4701
ISSUE:
Whether the garments at issue are water resistant; if not,
are they made up of fabrics coated with plastics, as such fabrics
are defined by the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise which is the subject of this
Protest was addressed in HRL 950116 of December 7, 1993. We
direct your attention thereto, and incorporate herein, our
discussion of the merits of the case.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified as follows:
Styles P3661 & P3721
... under subheading 6210.40.1020, HTSUSA, textile category
634, as garments, made up of fabrics of heading 5602, 5603,
5903, 5906 or 5907, other men's or boys' garments, of man-
made fibers, other, anoraks (including ski-jackets), wind-
breakers and similar articles. The applicable rate of duty
is 7.6 percent ad valorem.
Style P4701
... if men's, under subheading 6201.93.3510, HTSUSA, textile
category 634, as men'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, anoraks (including ski-
jackets), windbreakers and similar articles (including
padded, sleeveless jackets), of man-made fibers, other,
other, other, other, men's. The applicable rate of duty is
29.5 percent ad valorem.
... if boys', under subheading 6201.93.3520, HTSUSA, textile
category 634, as men'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, anoraks (including ski-
jackets), windbreakers and similar articles (including
padded, sleeveless jackets), of man-made fibers, other,
other, other, other, boys'. The applicable rate of duty is
29.5 percent ad valorem.
The Protest should be denied in part and granted in part as
follows:
Protest Number Style # Results of Style # Disposition of
Protest
5301-0-000321 P4701 Uncoated Denied in Part
P3721 Coated and Granted in
P3661 Coated Part
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to the mailing of the decision. Sixty
days from the date of the decision the Office of Regulations &
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS, and to the
public via the Diskette Subscription Service, Lexis~, Freedom of
Information Act, and other public access channels.
Sincerely,
John Durant, Director