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HQ 082056

January 30, 1989

CLA-2 CO:R:C:G 082056 CMR


TARIFF NO.: HTSUS 6113.00.0090

Allan Kamnitz, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C. Eighty Broad Street
New York, New York 10004

RE: Classification of sweaters with Gore-Tex linings under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)

Dear Mr. Kamnitz:

This ruling is in response to your letter of March 28, 1988, on behalf of your client, W. L. Gore & Associates, Inc., request- ing the classification of sweaters with Gore-Tex linings.


Three sample garments have been submitted for our review. These garments include a crew neck sweater with a wool outershell and a Gore-Tex stretch lining, a cardigan composed of a wool outershell and a Gore-Tex stretch lining, and a crew neck sweater with a man-made fiber outer shell and a Gore-Tex stretch lining. The Gore-Tex stretch linings consist of a sheet of expanded polytetrafluoroethylene (PTFE) material, a plastic, laminated to an "oatmeal" knit fabric.


Are the submitted sweaters classifiable under heading 6113, HTSUSA, which provides for garments made up of knitted or crocheted fabrics of heading 5903, or under heading 6110, HTSUSA, which provides for "sweaters, pullovers, . . ., and similar articles, knitted or crocheted?"


The sweaters at issue appear to fall under heading 6110, HTSUSA, since that heading provides for sweaters. However, these sweaters each have Gore-Tex linings, the presence of which affects their classification.

The Gore-Tex linings are classifiable in heading 5903, HTSUSA, by virtue of Note 2 to Chapter 59 which provides among other things that textile fabrics laminated with plastics, such as the linings, fall under that heading.

Garments made up of fabrics of heading 5903, HTSUSA, are classifiable in heading 6113, HTSUSA. Section XI, Note 7, defines "made up" articles to include those . . . . (e) assembled by sewing, gumming or otherwise. Note 7 does not further define (e). In the General Explanatory Notes, part II, at page 714, it is noted that the expression "made up" articles, assembled by sewing, gumming or otherwise, includes garments. Without further express limitation to the term "made up", heading 6113 is inter- preted to cover any assembled garment which includes a material classified within one of its enumerated headings and which imparts a significant characteristic to that garment.

The sweaters at issue are classifiable under heading 6110, HTSUSA, by virtue of being sweaters. They are also classifiable under heading 6113, HTSUSA, since they are made up of Gore-Tex fabric. Chapter 61, Note 7, states: "Garments which are, prima facie, classifiable both in heading 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113." Therefore, the instant sweaters are classifiable in heading 6113, HTSUSA.

This result is confirmed in the Explanatory Notes to Chapter 61:

The classification of goods in this Chapter is not affected by the presence of parts or accessories of, for example, woven fabrics, furskin, feathers, leather, plastics or metal. Where, however, the presence of these materials constitutes more than mere trimming the articles are classified in accordance with the relative Chapter Notes . . ., or failing that, according to the General Interpretative Rules.

In tariff terms, Gore-Tex fabrics are laminated fabrics, contemplated by the terms of Section XI and Chapter 61 to become a part of a finished garment. In commercial terms, it is our understanding that Gore-Tex is an expensive fabric to produce, and is bought by consumers who seek garments with the dual abilities of shedding rain and wicking perspiration away from the body. Based on these unique attributes, Customs believes that

Gore-Tex is more than a mere trimming or lining. Thus, the Explanatory Note language above directs us back to a considera- tion of the Chapter Notes, and application of Note 5.


The cardigan sweater appears to be for women based on its styling and right over left button closure. The other two sweaters are pullovers and may be worn by men or women. Therefore, the submitted sweaters are classifiable under subheading 6113.00.0090 as other garments, other than of cotton, women's, dutiable at 7.6 percent ad valorem, textile category 659.

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.


John Durant, Director
Commercial Rulings Division

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