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HQ 955466

December 7, 1993

CLA-2 CO:R:C:T 955466 HP


Mr. William Gallo
Saxton Hall
512 Seventh Avenue
New York, N.Y. 10018

RE: HRL 087274 revoked. Garments made up of quilted textile products and potentially classifiable in heading 6210, HTSUSA, are excludable based upon the manufacturing stage in which the quilting takes place.

Dear Mr. Gallo:

This is further to your letter of May 17, 1990. That letter concerned the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of quilted textile products.


The merchandise at issue consists of garments constructed of quilted fabrics and potentially classifiable in heading 6210, HTSUSA. In HRL 087274 of September 17, 1990, we stated that notwithstanding the manufacturing stage in which the quilting takes place, any garment made from quilted textile products is excluded from heading 6210, HTSUSA. We have now had occasion to review this decision, and have determined it to be in error. Our rationale follows.


Whether the Explanatory Note exclusion from heading 6210 of garments of quilted textile products in the piece extends to garments quilted during assembly?


The Subheading Explanatory Note to Chapter 62, HTSUSA, excludes from classification in heading 6210 articles made from quilted textile products in the piece of heading 5811, HTSUSA. The Explanatory Notes (EN) to the HTSUSA constitute the official interpretation of the tariff at the international level. While not legally binding, they do represent the considered views of classification experts of the Harmonized System Committee. It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the Explanatory Notes when interpreting the HTSUSA. It has recently been argued that certain garments should not fall within the Explanatory Note's exclusion: rather, they are made up of non-quilted piece goods. The ~quilting' does not occur until, and as a part of, assembly. In HRL 087274, however, we held that notwithstanding the language of the Explanatory Note, the principle of the Note requires extension of the exclusion to all garments which are made up of quilted fabrics, whenever such quilting takes place. Therefore, irrespective of a garment's potential classification within heading 6210, HTSUSA, HRL 087274 would require that they are not classified in heading 6210, HTSUSA.

In HRL 950116 of this date, we found that

{1} excluding garments constructed of heading 5811 "quilted textile products in the piece" from classification in heading 6210 is required not by the Subheading Explanatory Note (which merely aids us in interpreting the HTSUSA), but by legal Note 2(a)(6) to Chapter 59. This Note states that irrespective of the presence of a visible coating, textile products of heading 5811 are excluded from classification under heading 5903 as coated fabrics. Since heading 6210 provides for, inter alia, garments constructed of coated fabrics of heading 5903, the exclusion from heading 6210 of garments constructed of fabrics excluded from heading 5903 is the only logical result possible.

{2} the "virtually identical garments" language in HRL 087274 is faulty, in that Congress recognized, as evidenced by the language of Note 2(a)(6) to Chapter 59, that there are significant differences between non- quilted coated fabrics and quilted coated fabrics.

{a} The quilted look in ski jackets is more a statement of style than a required assembly process.

{b} Quilted textile products in the piece are rarely used in garments, as they are much harder to assemble and fit. Quilting plain fabric during garment assembly more economically provides the "quilted" look.

{c} Quilted textile products in the piece are made by piece goods manufacturers. Garments quilted during assembly are made by garment manufacturers. Congress has a long history, via higher tariffs and stricter quotas, of protecting one domestic industry over another.

The finding in HRL 087274 that the "principle" of the Explanatory Note outweighed its explicit language was in error. Accordingly, HRL 087274 is hereby revoked.


As a result of the foregoing, HRL 087274 is revoked. In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are revoking HRL 087274 of September 17, 1990, pursuant to 19 C.F.R. 177.9(d)(1), to reflect the above classification effective with the date of this letter.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


John Durant, Director
Commercial Rulings Division

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