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HQ 082445


December 20, 1989

CLA-2 CO:R:C:G 082445 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.30.1020

Ms. Jeanette Child
Sears, Roebuck and Co.
Sears Tower
Chicago, IL 60684

RE: Girls' Outerwear; Modification of NYRL 826839

Dear Ms. Child:

This is in reply to your letter dated June 13, 1988, requesting that we review New York Ruling Letter (NYRL) 826839 of May 13, 1988.

FACTS:

The article in question is a girls' coat, style 20-1, made in Korea. The coat has a full front zipper opening with a snap flap closure, rib knit cuffs, an elasticized waist, front scoop pockets, and a stand-up collar with drawstring closure. The outer shell of the jacket is made from a 65 percent polyester, 35 percent cotton woven fabric, the reverse side of which is coated with acrylic. The jacket is lined with plain weave nylon quilted polyester batt. You state that the coat meets Sears' water resistance requirements (less than one gram water penetration) when tested at three feet pressure head for five minutes.

ISSUE:

Whether the coat is properly classifiable under heading 6210 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) as a garment made up of fabrics of headings 5602, 5603, 5903, 5906, or 5907? Alternatively, if not classifiable under Heading 6210, whether the jacket should be classified under the provision for water resistant coats of subheading 6202.93.4500?

LAW AND ANALYSIS:

The Explanatory Notes constitute the official interpretation of the Harmonized System at the international level. The General Subheading Explanatory Note to Chapter 62 (at page 849) states that articles made from quilted textile products of heading 5811, HTSUSA, are to be classified according to the textile fabric of the outer shell. Specifically, it states that "it is the textile material of the outer fabric which gives these articles their essential character."

According to the Explanatory Notes, heading 5811 covers quilted textile products in the piece, including those consisting of "a layer of fabric, normally knitted or woven, and a layer of padding material...These materials are usually held together with an adhesive or by...needling or stitching...." The coat in question consists of a layer of woven fabric and a layer of padding material held together by stitching; for tariff classification purposes, it is therefore an article made from a quilted textile product of heading 5811, HTSUSA.

Since the coat is made from a quilted textile product of heading 5811, HTSUSA, it is classifiable according to the fabric of its outer shell. Here, the outer shell is made from a woven fabric which is coated on one side with plastics material. Heading 5903, HTSUSA, covers textile fabrics impregnated, coated, covered or laminated with plastics. We consider the jacket's woven fabric to be coated for the purposes of heading 5903 since the coating obscures the underlying fabric and is not merely the result of a change in color.

Heading 6210, HTSUSA, covers non-knitted or non-crocheted garments made up of fabrics of various headings, including 5903. The outer shell of the jacket is made from woven fabric which is coated on one side with a plastics material of heading 5903, and consequently we believe it is classifiable under heading 6210, HTSUSA. Moreover, since we believe the coat is properly classifiable under heading 6210, we do not reach the issue of whether it is a water resistant coat of subheading 6202.93.4500.

HOLDING:

The coat in question is classifiable in subheading 6210.30.1020 under a provision for other garments of the type described in subheadings 6202.11 to 6202.19, of man-made fibers, other, and is dutiable at a rate of 7.6 percent ad valorem. The textile category is 635.

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.

Pursuant to section 177.9, Customs Regulations (19 C.F.R. 177.9), NYRL 826839 of May 13, 1988, is modified in conformity with the foregoing.

Sincerely,

John Durant, Director
Commercial Rulings Division

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