United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0081888 - HQ 0082053 > HQ 0081990

Previous Ruling Next Ruling



HQ 081990


November 9, 1989

CLA-2 CO:R:C:G 081990 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201; 6210.40.1020

Mr. Jerry Jacobs
Outerstuff, Ltd.
1333 Broadway
New York, NY 10018

RE: Boys' Woven Jacket

Dear Mr. Jacobs:

This is in reply your letter, to our New York office, dated January 26, 1988, in which you requested a binding ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a boys' jacket imported from Korea. A sample was submitted with your request.

FACTS:

The article in question is a woven jacket with detachable hood, style numbers 4117 and 6117. Style 4117 is for boys' sizes 2-4; style 6117 fits sizes 4-7. The body of the jacket is a one- piece garment comprised of an inner lining covering the chest area which is sewn into an outer shell. The inner lining has a zipper fastening and a rib knit collar while the outer shell has snap fastenings. The sleeve cuffs and waist are made from elasticized fabric, with the exception of the front part of the waistband. The jacket has side pockets with velcro closures and a left sleeve pocket with a zipper fastening. Both the inner and outer shells are made of nylon and are coated with polyurethane. The insulation is polyester.

ISSUE:

Whether the jacket is a made up garment of fabric of heading 5903 such that it is classifiable under heading 6210, HTSUSA?

LAW AND ANALYSIS:

Merchandise is classified under the HTSUSA according to the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of articles is to be determined according to the terms of the headings and any relative section or chapter notes.

Heading 6210, HTSUSA, covers garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907. Heading 5903, HTSUSA, applies to textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902. Note 2(a)(1) to chapter 59, HTSUSA, states in relevant part that heading 5903 applies to all such textile fabrics other than

(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye...; for the purposes of this provision, no account should be taken of any resulting change of color.

In this instance, the coating is visible to the naked eye in that it obscures the weave of the underlying nylon fabric. Thus, although the coating does produce a noticeable change in color, what the eye perceives is not merely a color change but the coating itself. Consequently, we consider the woven material of the outer shell to be a coated fabric of heading 5903, HTSUSA.

Although the nonwoven polyester insulation adds a desirable feature to the jacket in providing additional warmth, it is of a weight normally found in similar garments and, therefore, will not be considered in determining the classification of the jacket.

Heading 6201 covers men's or boys' overcoats...windbreakers and similar articles. However, in this instance, the inner and outer shells of the jacket consist entirely of fabrics which are covered under heading 5903 and, consequently, the jacket is "made up" of those fabrics. Since there is a specific heading (through to the ten digit level) which provides for garments made up of those fabrics, GRI 1 governs classification, and the jacket is classifiable in heading 6210.

HOLDING:

The jacket is classifiable in subheading 6210.40.1020 under a provision for other men's or boys garments, of man-made fibers, other, anoraks (including ski-jackets), windbreakers and similar articles, and is subject to duty at a rate of 7.6 percent ad valorem. The textile category is 634.

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 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
Commercial Rulings Division

Previous Ruling Next Ruling