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HQ H019781




February 7, 2008

CLA-2 OT:RR:CTF:TCM H019781 KSH

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.40.5020

Ms. Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt
Seventy-five Broad Street
New York, NY 10004

RE: Classification of a Men’s anorak jacket

Dear Ms. Cumins:

This letter is in response to your request of October 11, 2007, on behalf on your client W. L. Gore & Associates, Inc., in which you requested a binding ruling pertaining to the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of a men’s anorak jacket. Your request and samples have been forwarded by the National Commodity Specialist Division in New York to this office for a response.

FACTS:

The merchandise at issue is identified as style RD-006. It is a men’s anorak outerwear jacket. It features a full front opening with a covered zipper closure, a self-fabric hood with drawstring, zippered slant pockets at the waist, a zippered pocket on the right chest, a drawstring at the bottom hem, zippers under each arm for ventilation and tabs with hook and loop closures at the sleeve ends. The jacket is made from a bonded material consisting of a woven polyester outer fabric laminated to a plastic membrane. Polyester knit pile fabric components are subsequently laminated to the outer shell to complete the garment’s lining.

The anorak jacket is constructed by forming the jacket shell by sewing and seam-sealing. The woven polyester pile lining fabric is cut to shape into garment components. The cut to shape components are then attached to the jacket shell to form the lining.

ISSUE:

Whether the anorak jacket is classified in heading 6210, HTSUS, as an anorak made-up of fabric of heading 5903; heading 6101, HTSUS, as a knitted or crocheted men’s anorak, or heading 6201, HTSUS, as a woven men’s anorak of man-made fibers.

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN provide a commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. It is Customs and Border Protection’s (CBP) practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUSA. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

You argue that the garment is classified in heading 6210, HTSUS, because the outer shell is composed of a textile fabric classified in heading 5903, HTSUS, and the inner polyester pile lining is irrelevant as it is composed of components rather than fabric.

The anorak consists of an outer shell woven fabric that has been laminated to plastic film. The outer shell is laminated to pile fabric lining components. As such, the headings under consideration are heading 6201, HTSUS, heading 6101, HTSUS, and heading 6210, HTSUS.

Heading 6201, HTSUS, provides for: "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203."

Heading 6101, HTSUS, provides for “Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103.” Heading 6210, HTSUS, provides for: "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907."

Note 5 to Chapter 62, HTSUSA, is relevant to this analysis and states:

Garments which are, prima facie, classifiable both in heading 6210 and in other headings of [Chapter 62], excluding heading 6209, are to be classified in heading 6210.

In light of the above, we will first evaluate whether the anorak is prima facie classifiable in heading 6210, HTSUS. To be classified in heading 6210, HTSUS, it is necessary for a garment to be made up of a fabric classified in one of the headings enumerated in the legal text of heading 6210, HTSUS. You assert that the anorak is made up of fabrics of heading 5903, HTSUS.

Note 2(a) to Chapter 59, HTSUS, states that, subject to certain enumerated exceptions, heading 5903, HTSUSA, applies to "[t]extile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic materials (compact or cellular)." Note 2(a)(1) to Chapter 59, HTSUSA, specifically excepts "[f]abrics in which the impregnation, coating or covering cannot be seen with the naked eye" from coverage of Note 2(a) and states, "for the purpose of this provision, no account should be taken of any resulting change of color."

The EN to heading 5903 state, in pertinent part, that:

[t]his heading covers textile fabrics which have been impregnated, coated, covered or laminated with plastics (e.g., poly(vinyl chloride)).

Such products are classified here whatever their weight per m² and whatever the nature of the plastic component (compact or cellular), provided :

(1) That, in the case of impregnated, coated or covered fabrics, the impregnation, coating or covering can be seen with the naked eye otherwise than by a resulting change in colour.

Textile fabrics in which the impregnation, coating or covering cannot be seen with the naked eye or can be seen only by reason of a resulting change in colour usually fall in Chapters 50 to 55, 58 or 60. Examples of such fabrics are those impregnated with substances designed solely to render them crease-proof, moth-proof, unshrinkable or waterproof (e.g., waterproof gabardines and poplins). Textile fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments are also classified in Chapters 50 to 55, 58 or 60.

The laminated fabrics of this heading should not be confused with fabrics which are simply assembled in layers by means of a plastic adhesive. These fabrics, which have no plastics showing in cross-section, generally fall in Chapters 50 to 55.

A fabric is considered a fabric of heading 5903, HTSUSA, if its impregnation, coating or covering of plastics is visible to the naked eye as required by Note 2(a)(1) to Chapter 59, HTSUS, with no account taken of any resulting change in color. An examination of the material which is possible by examining the garment evidences that the plastic film laminated to the woven outer shell material is visible to the naked eye. As such, the fabric is described by heading 5903, HTSUS, and a garment made up of such fabric is classifiable in heading 6210, HTSUS. See Note 5 to Chapter 62.

Laminated knit pile fabric is classifiable in Chapter 60, HTSUS. Note 1(c) to Chapter 60, HTSUS, provides, with a single exception, that knitted or crocheted fabrics that are impregnated, coated, covered or laminated are classified in Chapter 59, HTSUSA. The exception set forth in Chapter 60, Note 1(c) states that knitted or crocheted pile fabrics that are impregnated, coated, covered or laminated remain classified in heading 6001, HTSUS. Accordingly, garments of laminated knit pile fabrics are classifiable as of knit fabric.

Due to the method of construction, the anorak is not constructed of laminated knit pile fabric but of fabric of heading 5903 to which knit pile components are later attached. As such, note 1(c) to Chapter 60, HTSUS, is not applicable.

Based on the foregoing, the subject anorak is classified in heading 6210, HTSUS.

HOLDING:

By application of GRI 1, the anorak is classified in heading 6210, HTSUS. It is provided for in subheading 6210.40.5020, HTSUS, which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men's or boys' garments: Of man-made fibers: Other, Anoraks (including ski-jackets), windbreakers and similar articles.” The column one, general rate of duty is 7.1 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the Internet at www.usits.gov/tata/hts/.

Merchandise classifiable in subheading 6210.40.5020, HTSUSA, falls within textile category 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category numbers above apply to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer to the web site of the Office of Textiles and Apparel of the Department of Commerce at www.otexa.ita.doc.gov.

Sincerely,

Gail A. Hamill, Chief
Tariff Classification and Marking Branch

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