HQ 0086879 - Men's two-piece, inner and outer jacket - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0086826 - HQ 0086891 > HQ 0086879

HQ 086879

June 8, 1990

CLA-2 CO:R:C:G 086879 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.92.1000; 6201.92.1500

Mr. Chris Mitchel
Spiegel, Inc.
Regency Towers
Oak Brook, IL 60522-9009

RE: Men's two-piece, inner and outer jacket

Dear Mr. Mitchel:

This is reply to your letter dated February 26, 1990, to our New York office, in which you requested a ruling concerning the classification of a men's jacket under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted with your request.

FACTS:

The article in question consists of a two-piece, men's jacket, style 7025. The two-piece garment consists of an inner and outer jacket, which may be attached to each other along the front edges by means of zippers and buttons. You state that the garment will be sold as one item; however, the inner and outer jacket may be worn separately.

The inner jacket is a waist-length garment with a full-front zipper opening and an outer shell of woven cotton fabric. It has a rib-knit collar and cuffs and is filled with 80 percent down, 20 percent water fowl feathers. The down component represents 19 percent of the total weight of the inner jacket.

The shell of the outer jacket is also made from woven cotton fabric and extends to the upper thigh. The jacket has a full front opening with a heavy duty zipper covered by a storm flap with six snaps. In addition, other features of the jacket include a roll-up hood, an inner drawstring at the waist, an inner pocket, and a back pocket with a snapped flap.

You have advised that both the inner and outer jackets have been treated with a fluoropolymer liquid chemical compound which imparts a stain and water repellent finish.

A Customs laboratory analysis has established that the inner jacket contains over 19 percent by weight of down and waterfowl plumage, of which down comprises 35 percent or more by weight. In addition, it was determined as the result of analysis that the fluoropolymer-treated shells are water resistant as defined in Additional U.S. Note 2, Chapter 62, HTSUSA.

ISSUE:

Whether the coatings applied to the garments in question are visible to the naked eye such that the jackets are classifiable in heading 6210 HTSUSA; if not, whether a fluoropolymer treatment is a plastics application as defined by U.S. Note 2, Chapter 62, HTSUSA.

LAW AND ANALYSIS:

Articles are classified under the HTSUSA in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of articles is determined according to the terms of the headings and any relative section or chapter notes and, provided the headings or notes do not otherwise require, according to the remaining GRIs taken in order.

Note 13, Section XI, HTSUSA, provides that "unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale." Although the inner and outer jackets are designed to be sold together, pursuant to Note 13, they are separately classifiable.

Garments made up of, inter alia, plastic coated fabrics of heading 5903 are classifiable in heading 6210, HTSUSA. However, in order for a garment made up of a heading 5903 fabric to be classified in heading 6210, the coating must be visible to the naked eye as required by Note 2(a)(1), Chapter 59. Here the fluoropolymer coating is not distinguishable from the fabric itself and therefore is not visible to the naked eye. Consequently, the jackets are not classifiable in heading 6210.

Heading 6201, HTSUSA, covers men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles. Subheading 6201.92.1000 covers cotton anoraks containing more than 15 percent by weight of down and waterfowl plumage and of which down comprises more than 35 percent.

While the inner jacket has been treated with a water resistant coating, it is not classifiable in the subheading for water resistant woven cotton anoraks. GRI 6 provides:

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.

Subheading 6201.92.1500 covers anoraks, of cotton, other, water resistant. However, since the inner jacket is over 19 percent by weight of down and waterfowl plumage (of which down comprises more than 35 percent), the classification of the inner jacket as a down-filled garment of subheading 6201.92.1000 is more specific than a classification based on the article's water resistant properties and the jacket is therefore classified accordingly.

In contrast, the outer jacket does not contain down or waterfowl plumage; however, it has been treated with a Zepel-like fluoropolymer, i.e., a plastics material. U.S. Note 2, Chapter 62, HTSUSA, provides:

For the purposes of subheadings 6201.92.15..., the term "water resistant" means that garments classifiable in those subheadings must have a water resistance (see ASTM designations D 3600-81 and D 3781-79) such that, under a head pressure of 600 millimeters, not more than 1.0 gram of water penetrates after two minutes when tested in accordance with AATCC Test Method 35-1985. This water resistance must be the result of a rubber or plastics application to the outer shell, lining or inner lining.

Both the inner and outer shells of the outer jacket have been treated with a flouropolymer liquid compound. Thus the water resistance imparted by treating the jacket with fluoropolymers is a plastics application as required by U.S. Note 2, Chapter 62, HTSUSA.

HOLDING:

The inner jacket is classifiable in subheading 6201.92.1000, HTSUSA, under the provision for anoraks (including ski-jackets), windbreakers and similar articles (including padded sleeveless jackets), of cotton, containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down. The jacket is dutiable at 4.7 percent ad valorem and is subject to textile category 353.

The outer jacket is classifiable in subheading 6201.92.1500, HTSUSA, under the provision for anoraks (including ski-jackets), windbreakers and similar articles (including padded sleeveless jackets), of cotton, other, water resistant. The jacket is dutiable at 6.6 percent ad valorem and is subject to textile category 334.

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 U.S. 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.

Sincerely,

Previous Ruling Next Ruling

See also: