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HQ 958424

MARCH 4, 1996

CLA-2: RR:TC:TE 958424 PR


TARIFF NO.: 6210.30.9010

Ms. Tina Cho
C.F.L. Sportswear Trading Inc.
350 Fifth Avenue, Rm. 4010
New York, New York 10118

RE: Classification of a Woman's Overcoat Coated With Foam Plastics

Dear Ms. Cho:

This is in reply to your letter of August 14, 1995, concerning the classification of a woman's overcoat. The submitted sample will be returned under separate cover. Our ruling on the matter follows.


The sample is a knee-length overcoat which is stated to be made in Hong Kong of a 60 percent linen, 40 percent cotton woven fabric that has been coated on its exterior surface with a breathable foam material. It has a full front right over left opening with five buttons which act as closures, long sleeves, two front pockets, and a matching detachable hood. The goods will be entered at the ports of New York and Los Angeles. The Customs National Import Specialist who examined the sample reports that the coating on the exterior fabric surface is cellular plastics material.


The issue presented is whether there is sufficient plastics applied to the fabric from which the garment is made for that fabric to be "impregnated, covered, coated, or laminated" within the tariff meaning of those terms.

Imported goods are classifiable according to the General Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule of the United States (HTSUSA). GRI 1 provides that for legal purposes, classification shall be determined according to the terms of the headings in the tariff and according to any pertinent section or chapter notes. It appears that GRI 1 governs the classification of the subject merchandise.

Subheading 6210.30.9010, HTSUSA, provides for, among other things, garments which are (1) in chief weigh of linen; (2) made up of fabrics of heading 5903; and (3) described in subheadings 6202.11 through 6202.19.

Heading 5903, HTSUSA, provides for textile fabrics impregnated, coated, covered, or laminated with plastics, other than tire cord fabrics. Note 2 to Chapter 59, 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:

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

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

We have examined the submitted sample and concur with our National Import Specialist that while there is sufficient plastics applied to the textile fabric for that plastics to be seen with the naked eye, the coating is so thin it cannot be said the "fabric is present merely for reinforcing purposes.". Accordingly, the fabric from which the sample garment is made would be classifiable under heading 5903.

Subheadings 6202.11 through 6202.19 provide for women's or girls' overcoats, car coats, and similar coats. The sample garment is a woman's coat that, in our view, belongs to a class of goods commonly and commercially known as overcoats.

Accordingly, the submitted sample is specifically described by, and meets all the requirements for classification in subheading 6210.30.9010, HTSUSA.


The sample garment is classifiable in subheading 6210.30.9010, HTSUSA, with duty, as a product of Hong Kong, at the rate of 6.5 percent ad valorem. The applicable textile and apparel restraint category is 835.

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 U.S. 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 importing the merchandise to determine the current applicability of any import restraints or requirements.


John Durant, Director

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