CLA-2 CO:R:C:T 956203 HP
Ms. Carrie L. McRae
Merchandiser
DeSar, Inc.
1419-A Elliott Avenue West
Seattle, WA 98119
RE: NYRL 891273 incorporated. Water resistant jacket.
Dear Ms. McRae:
This is in reply to your letter of February 16, 1994. That letter concerned the tariff
classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA),
of a jacket, produced in China. Please reference your client Ex Officio .
FACTS:
The merchandise at issue consists of a "Traveling Convertible Jacket," style #2013, offered
in the colors Khaki and Deep Forest. A Deep Forest sample was submitted with your request.
The jacket is upper-thigh length, cconstructedof an outer shell composed of a woven brushed
100% nylon fabric. You state this fabric is treated with a water resistant coating, and have
submitted two private Taiwanese laboratory reports on your behalf. The jacket will be sold as
unisex. The jacket features contrasting colored lining of the same fabric as the shell (it is unclear
whether the inner lining is also coated), with a partial 100% Hydrofil mesh insert on the upper
back panel for ventilation purposes.
The jacket has a full front opening secured by a heavy-duty zipper closure which is
concealed by self fabric. The jacket features zip off sleeves, which allows it to be worn as a vest.
There are two bellows chest pockets with flaps, two triple entry pockets with flaps located below
the waist, and three inner pockets. The pockets are secured by Velcro -type fasteners. Above
the right triple entry pocket is a zippered pocket. Sewn onto the front of the right chest pocket
is a smaller pocket. At the bottom of the left chest pocket there is a sewn-on textile loop with a
hanging plastic D-ring. Above the pocket there is a fabric strip with a Velcro -type fastener.
Located on each side of the waist is a adjustable nylon textile strap and plastic buckle used for cinching at the waist. The jacket's back yoke is quilted and the
back panel has two side vents which cover the mesh insert.
The jacket is imported/sold with a "Lower Lumbar / Stuff Sack" (fanny bag) attached to
the front of the jacket. The stuff sack will be made out of self fabric, which will not be treated
with water resistant coating. The stuff sack is attached to the jacket (via an adjustable nylon
textile strap and plastic buckle on the sack and onto the fabric strip with a Velcro -type fastener
above the left front pocket) at the place of production and is packaged, exported and sold at retail
with the jacket.
In NYRL 891273 of October 29, 1993, Customs classified this style jacket without a water
resistant shell under subheading 6202.93.5011, HTSUSA, as a women's anorak-like garment. You
now request that we modify NYRL 891273 to take into account the water resistant shell.
ISSUE:
Whether the jacket is considered water resistant under the HTSUSA?
LAW AND ANALYSIS:
Subheading 6202.93.5011, HTSUSA, provides for women's anoraks, windbreakers and
similar articles. Subheading 6202.93.4500, HTSUSA, provides for women's water resistant
anoraks, windbreakers and similar articles. The General Rules of Interpretation (GRIs) to the
HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part,
that such "classification shall be determined according to the terms of the headings and any
relative section or chapter notes. . . ." Additional U.S. Note 2 to Chapter 62, HTSUSA, defines
the term "water resistant" as meaning
garments classifiable [as such] must have a water resistance ... such
that, under a head pressure of 600 millimeters, not more than 1.0
gram of water penetrates after two minutes .... This water resistance must be the result of a rubber or plastics application to the
outer shell, lining, or inner lining.
Although you have submitted two laboratory reports from Inchcape Testing Service,
Taipei, Taiwan, private laboratory test results are not considered dispositive. If the jacket is tested
by a U.S. Customs Service Laboratory prior to or upon entry and is found to be water resistant,
the jackets will be liquidated as such. If the jacket is not tested by a U.S. Customs Service
Laboratory prior to or upon entry, or if the jacket fails such testing, the findings in NYRL 891273
will be controlling. Accordingly, the analysis and holding in NYRL 891273 of October 29, 1993,
is incorporated herein as if repeated verbatim. HOLDING:
As a result of the foregoing, the instant merchandise is classified as follows:
If Water Resistant
. . . under subheading 6202.93.4500, HTSUSA, textile category 635, as women's water
resistant anoraks, windbreakers and similar articles. The applicable rate of duty is 7.6
percent ad valorem.
If Not Water Resistant
. . . under subheading 6202.93.5011, HTSUSA, textile category 625, as women's anoraks,
windbreakers and similar articles. The applicable rate of duty is 29.5 percent ad valorem.
Fanny Bag
. . . in either scenario, under subheading 4202.92.3030, textile category 670, as travel, sport
or similar bags of man-made fibers. The applicable rate of duty is 20 percent ad valorem.
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 negotiations 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
issuance of the U.S. Customs Service, which is updated weekly and is available 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 status of any import restraints
or requirements.
In your letter, you requested that the sample be returned. Recent budgetary constraints
have forced the Customs Service to discontinue return shipment of oversized samples. Should
you wish to make arrangements either for pickup or prepaid shipping, please contact Howard
Plofker of my staff at (202) 482-7050. If we do not hear from you within 30 days from the date
of this letter, we will destroy the sample. A copy of this ruling letter should be attached to the entry documents filed at the time this
merchandise is imported. If the documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division