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HQ 083127

November 8, 1989

CLA-2 CO:R:C:G 083127 CRS


TARIFF NO.: 6201, 6210.40.1020

Mr. John E. Hult
Scope Imports, Inc.
350 5th Avenue
Suite 3205
New York, NY 10118

RE: Men's Ski Jacket

Dear Mr. Hult:

This is in reply to your letter dated October 6, 1988, to our New York office, in which you requested a ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) concerning the classification of a nylon ski jacket. A sample was submitted with your request.


The article in question, is a waist-length jacket with a woven nylon outer shell coated on its inner surface with acrylic plastic. The jacket, style # TS-05TC, has a full-front opening with a zipper extending to the top of the collar. It has a nylon lining and polyester filling, elasticized waist and cuffs, a drawstring at the collar, and waist and chest pockets.


The issue presented is whether the jacket is classifiable as a ski-jacket of heading 6201, HTSUSA, or whether due to the presence of a plastic coating it is considered to be made up of a coated fabric of heading 5903 such that it is classifiable in heading 6210, HTSUSA.


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 and, provided that the headings or notes do not otherwise require, according to the remaining GRIs.

Heading 6201, HTSUSA, covers men's or boys' overcoats..., anoraks, (including ski-jackets), windbreakers and similar articles. Heading 6210, HTSUSA, covers garments made up of fabrics of inter alia, heading 5903. The article in question is a ski-jacket and therefore potentially classifiable in heading 6201. We address below the issue of whether the jacket is made up of a coated fabric of heading 5903.

Heading 5903, HTSUSA, covers textile fabrics impregnated, coated, covered or laminated with plastics. Pursuant to Note 2(a)(1), Chapter 59, HTSUSA, heading 5903 applies to all textile fabrics impregnated, coated, covered or laminated with plastics other than those in which the impregnation, coating or covering cannot be seen with the naked eye. However, no account is to be taken of changes of color.

In this case, the jacket's plastic coating is not uniform. Instead of forming a smooth, even layer, the coating is broken by the presence of numerous small pores. The existence of these openings permit one to see through to the underlying fabric of the ski jacket. While the coating has brought about a change in color of the fabric's inner surface, the black color of the exterior remains faintly visible, thus confirming the presence of a coating agent.

Furthermore, the plastic coating obscures the weave of the fabric. Although the weave is distinctly visible on the outer surface, it cannot be seen on the fabric's inner surface, a fact which once again indicates the presence of a coating. Thus it is the position of the Customs Service that the plastic coating of the jacket in question is visible to the naked eye within the meaning of Note 2(a)(1) to Chapter 59. Finally, since the outer shell is constructed of a coated fabric, it is the position of the Customs Service that the jacket is a made up garment of heading 6210.

Note 5, Chapter 62, HTSUSA, states that "[g]arments which are, prima facie, classifiable both in heading 6210 and in other headings of this chapter, excluding heading 6209, are to be classified in heading 6210." Since both of the above headings describe the jacket, it is classifiable in heading 6210 pursuant to Note 5.


The ski jacket in question 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 dutiable 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.


John Durant, Director
Commercial Rulings Division

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