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HQ 085100

SEPTEMBER 11, 1989

CLA-2 CO:R:C:G 085100 PR


TARIFF NO.: 3926.20.5050; 6113.00.0005

Mr. Basil Lindsay
RRF Industries, Inc.
34 West 33rd Street, Rm. 712
New York, New York 10001

RE: Tariff Status of Three Garments

Dear Mr. Lindsay:

This ruling is in response to your letters of May 17, 1989, concerning the classification of four sample garments, which you state will be made in Korea. The Area Director of Customs, New York Seaport, has responded to your inquiry on three of the four garments and forwarded the fourth to this office for a response.


The sample is a boys' long sleeve short length imitation leather jacket with a full front zippered opening, rib knit elasticized waistband and cuffs, a woven man-made fiber lining, and an outer shell which consists of a nontransparent polyvinyl chloride type cellular plastics coating or covering which completely obscures its underlying solid black warp knit pile base fabric. From the information submitted, it appears that the knit pile base fabric is made from acrylic spun yarns.


The issue presented is whether the sample is classifiable in Subheading 3926.20, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as a garment of plastics, or under Subheading 6113.00, HTSUSA, as a garment made up of coated fabrics.


The competing provisions are Heading 6113, HTSUSA, which provides for garments made up of knitted or crocheted fabrics of (among other headings listed) Heading 5903, HTSUSA, and Heading 3926, HTSUSA, which provides for other articles of plastics and includes Subheading 3926.20 which provides for articles of apparel and clothing accessories.

Heading 5903 provides for "Textile fabrics impregnated, coated, covered or laminated with plastics." Chapter 59 Note 2, HTSUSA, states, in pertinent part, that Heading 5903 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:

(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39)

The Harmonized Commodity Description and Coding System, Explanatory Notes, which are the official interpretation of the HTSUSA at the international level (the 4 and 6 digit headings), do not delineate in Chapter 39 when a fabric is considered to be "present merely for reinforcing purposes." However, in this instance, it is our view that the fabric backing, even though substantial, is present only for the purpose of preventing the tearing or stretching of the outer plastics layer. As such, it performs a reinforcing function and, pursuant to Chapter 59 Note 2(a)(5), the imitation leather material from which the outer shell is constructed would be classifiable in Chapter 39 and not in Heading 5903. Therefore, the garment is not "made up" of a fabric listed in Heading 6113 and that provision is not applicable.


The sample garment is classifiable under the provision for other articles of apparel of plastics, in Subheading 3926.20.5050, HTSUSA, with duty, as a product of Korea, at the 1989 rate of 5 percent ad valorem.


John Durant, Director

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