HQ 0084573 - Reconsideration of NYRL 825164 - United States International Trade Commision Rulings

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HQ 084573

SEPTEMBER 6, 1989

CLA-2 CO:R:C:G 084573 PR

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926; 6113.00.0005; 6210.20.2010

Robert Torresen, Esquire
Sharretts, Paley, Carter & Blauvelt, P.C. 1707 L Street, N.W.
Washington, D.C. 20036

RE: Reconsideration of NYRL 825164

Dear Mr. Torresen:

This ruling is in response to your letter of May 8, 1989, on behalf of RRF Industries, Inc., concerning the classification two submitted sample garments. You ask that we review NYRL 825164, dated October 27,1987.

FACTS:

Two samples were submitted. Both are boys' long sleeve short length jackets with full front zippered openings, rib knit elasticized waistbands and cuffs, woven man-made fiber linings, and outer shells which consist of nontransparent compact plastics coatings or coverings which completely obscure underlying textile base fabrics. One sample has an outer shell of polyurethane on a woven cotton fabric backing and a man-made fiber batting, while the other sample has an outer shell of polyurethane on a knit nylon fabric backing and is a light-weight garment. Both are labeled to be products of Korea.

ISSUE:

The issue presented is whether the instant samples are classifiable in Chapter 39, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as garments of plastics, or in Chapters 61 and 62, HTSUSA, as garments made up of coated fabrics. NYRL 825164 ruled that the jackets were classifiable in Chapters 61 and 62.

LAW AND ANALYSIS:

The importer's representative believes that the garments are classifiable under Heading 3926, HTSUSA, a provision which provides for other articles of plastics. Subheading 3926.20 provides for articles of apparel. This position is based on a comparison between the new HTSUSA and the old Tariff Schedules of the United States Annotated (TSUSA) of the rates of duty previously applicable to the subject merchandise and Note 1(h) to Section XI, HTSUSA, wherein Chapters 61 and 62 are located, which states that Section XI does not cover fabrics impregnated, coated, covered, or laminated with plastics, or articles thereof, of Chapter 39, HTSUSA.

The competing provisions are Heading 6113, HTSUSA, which provides for garments made up of knitted or crocheted fabrics of Heading 5903, HTSUSA, and Heading 6210, HTSUSA, which provides for garments made up of woven and nonwoven fabrics of Heading 5903, HTSUSA.

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:

(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;

(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);

The outer shell fabrics of both garments are described by both Heading 5903 and Chapter 59 Note 2(a). If imported as material, those fabrics would not be precluded from classification in Heading 5903 by any of the exceptions listed under Note 2(a). Accordingly, the garments are "made up of fabrics of Heading 5903" and are described by Headings 6113 and 6210. As such, the jackets are not articles of material classifiable in Chapter 39.

Since each of the garments are described by two tariff provisions, the General Rules of Interpretation (GRI's) must be used to determine under which provision each garment is classifiable. General Rule of Interpretation 3, HTSUSA, provides, in pertinent part:

When * * * goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description.

Headings 6113 and 6210, which provide for garments made up of specific fabrics, are more specific than Heading 3926, which merely provides for other articles of plastics, the garments are classifiable under Headings 6113 and 6210 in accordance with GRI

HOLDING:

The lighter weight jacket, which has an outer shell of plastics on a knit nylon fabric base, is classifiable under Subheading 6113.00.0005, HTSUSA, which provides for men's and boys' coats and jackets made up of knitted fabrics of Heading 5903 and which have an outer surface of plastics which completely obscures the underlying fabric. The 1989 rate of duty applicable, as a product of Korea, is 7.6 percent ad valorem.

The heavier garment, which has an outer shell of plastics on a woven cotton base fabric, is classifiable under Subheading 6210.20.2010, HTSUSA, which provides for garments of the type described in Subheadings 6201.11 to 6201.19, HTSUSA, (windbreakers, anoraks, car coats, and similar garments), made up of fabrics of Heading 5903, and having an outer surface of plastics which completely obscures the underlying fabric. The 1989 rate of duty applicable, as a product of Korea, is 6.6 percent ad valorem.

Sincerely,

John Durant, Director

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