CLA-2 RR:TC:TE 959333 CAB
Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, NY 10004
RE: Classification of woman's reversible jacket; GRI 3(c)
Dear Ms. Cumins:
This is in response to your inquiry of May 10, 1996,
requesting a tariff classification in accordance with the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), for a woman's reversible jacket on behalf of your
client Foreign Resources Corporation. A sample was submitted for
examination and will be returned to you under separate cover.
FACTS:
The merchandise in question, referred to as Style
92234/32213, is a woman's jacket with woven water resistant
synthetic microfiber fabric on one side, and an acrylic pile
fabric on a knit polyester base on the other side. Style
92234/32213 is stated to be water resistant due to the
application of 600 millimeters of polyurethane to the side of the
jacket that is constructed of the synthetic microfiber material.
The reversible garment also contains a full frontal opening
secured by a reversible zipper pull, a drawstring at the waist,
an integral hood, patch pockets on the woven side, and slant
pockets on the knit side. The woven side is constructed entirely
of a
microfiber fabric while the knit side has a small amount of woven
fabric on either side of the zipper. The importer will also be
importing Style 92235/32214 which is identical to aforementioned
style with the exception that the woven fabric contained in Style
92234/32214 is composed of 100 percent polyester moss microfiber
coated with 600 millimeters of polyurethane. You indicate in
your submission that the subject merchandise is produced in
Korea, Hong Kong, China, and Indonesia.
ISSUE:
Whether the woven fabric or the knit fabric of the
reversible jacket at issue determines the classification of the
garment?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.
In this case, the subject garment is reversible and
therefore, contains two outer shells. Thus, Customs is faced
with the determination of classifying the subject garment based
on the knit side of the garment under Heading 6102, HTSUSA, which
is the provision for knitted garments similar to anoraks and
other specially named outer garments, or the woven side of the
garment under Heading 6202, HTSUSA, which is the provision for
woven garments similar to anoraks and windbreakers.
GRI 3(a) requires that where two or more headings describe
the merchandise, the more specific will prevail; or if two or
more headings each refer to part only of the materials in the
goods, then classification will be by GRI 3(b). GRI 3(b) states
that the material or component which imparts the essential
character to the goods will determine the classification. GRI
3(c) provides that when goods cannot be classified by reference
to 3(a) or 3(b), they shall be classified under the heading which
occurs last in numerical order among those which equally merit
consideration in determining their classification.
You contend that the microfiber material imparts the
essential character of the subject garments. You further state
that the subject jackets are bought and sold as microfiber
jackets with pile lining. In fact, you contend, that the
importer's customers insist that the styles be imported with the
microfiber side visible because they will be displayed in stores
and marketed as microfiber jackets. In the alternative, you
believe that if the microfiber material is not determined to
impart the essential character of the jackets, the garments are
still classifiable under Heading 6202, HTSUSA, pursuant to GRI
3(c).
In this instance, Customs is of the opinion that neither of
the outer shell fabrics outweigh the other so that one may be
considered to impart the essential character of the subject
garments. Despite the fact that the pile fabric is valued at
almost a two to one ratio in comparison to the woven fabric, and
the pile fabric weighs significantly more than the woven fabric,
depending on the personal preference of the user, either side is
functional and appropriate for wear.
See, HQ 951081, dated January 15, 1993, where Customs determined
the classification of a reversible jacket pursuant to GRI 3(c)
despite the fact that one side of the jacket was heavier and
costlier than the other side. See also, HQ 955218, dated March
4, 1994, issued to your firm.
HOLDING:
Provided the garments meet the water resistant test of
Additional U.S. Note 2 to Chapter 62, HTSUSA, Styles 92234/32213
and 92235/32214 in subheading 6202.93.4500, which is the
provision for water resistant garments similar to anoraks of man-made fibers. The applicable rate of duty is 7.4 percent ad
valorem and the textile restraint category is 635. If the
garments do not meet the water resistant test, they are
classifiable in subheading 6202.93.5011, HTSUSA, which provides
for garments similar to anoraks of man-made fibers. The
applicable rate of duty is 29 percent ad valorem and the textile
restraint category is 635.
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 importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division