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HQ 086951


July 17, 1990

CLA-2 CO:R:C:G 086951 CMR 850676

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500

David E. Katzman, Esq.
Advance Brokers, Ltd.
201 Sumner Street
Boston, Mass. 02128

RE: Classification of a women's anorak with Dupont Zepel finish; assembled in Dominican Republic of U.S. parts

Dear Mr. Katzman:

This ruling is in response to your submission of March 20, 1990, requesting classification of a women's anorak, style 7648. The garment will be imported by Forecaster of Boston through the port of Boston. A sample was submitted with the request.

FACTS:

The submitted sample is a women's anorak, style 7648. The sample is an upper-thigh-length garment with a 60 percent nylon/40 percent polyester woven outershell coated with Dupont Zepel plastic water repellant. The garment has a nonwoven polyester interlining quilted to a woven lining of 100 percent acetate. The jacket has a full-front opening with a zip-through collar, slant pockets at the waist, a drawstring through the lower edge, zippered pockets in the chest hidden by wide plackets, and a self-fabric hood with a fur ruff. The hood attaches to the jacket by five buttons at the bottom seam of the collar. The fur ruff is 100 percent blue fox (colored) fur of U.S. origin.

A laboratory report from Merchandise Testing Laboratories was submitted with the sample attesting to the water resistance of the shell fabric. (The fabric tested is the same as the shell fabric of the coat, but simply a different color.) The labora- tory report indicates that the fabric met the requirement set out in Additional U.S. Note 2 to Chapter 62, HTSUSA, that not more than one gram of water penetrate.

It is indicated in the submission that the garment is assembled in the Dominican Republic of parts cut in the United States.

ISSUE:

Is the Dupont Zepel finish considered a plastics application?

Is the garment classifiable as a women's water resistant anorak?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

The sample is classifiable, by application of GRI 1, in heading 6202.93, HTSUSA, as a women's anorak of man-made fibers. The fur ruff on the hood is considered mere trimming and disregarded for classification purposes. See HRL 084086 of September 29, 1989.

Classification of the garment is being sought in subheading 6202.93.4500, HTSUSA, as a water resistant women's anorak of man- made fibers. In HRL 086879 of June 8, 1990, Customs ruled that "water resistance imparted by treating [a garment] with fluoropolymers is a plastics application as required by U.S. Note 2, Chapter 62, HTSUSA." Based on that ruling, the Dupont Zepel finish is considered a plastics application.

Based on the submitted laboratory report that the fabric of the outershell meets the requirement set out in Additional U.S. Note 2 to Chapter 62, HTSUSA, regarding water resistance, the garment is classifiable as a women's water resistant anorak.

HOLDING:

The submitted sample is classified as a women's water resistant anorak of man-made fibers in subheading 6202.93.4500, HTSUSA, textile category 635, dutiable at 7.6 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, the 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 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 updated weekly and 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.

It appears from your submission that you may wish a ruling on the garment as a product assembled from U.S. parts in the Dominican Republic for purposes of a claim for reduced duty. More detailed information on the assembly process in the Dominican Republic is needed before such a determination may be made. If such a ruling is desired, a request with the information on the assembly process should be submitted to:

U.S. Customs Service
Value and Special Programs Branch
1301 Constitution Avenue, N.W.
Washington, D.C. 20229

Your sample will be returned, as requested, under separate cover.

Sincerely,

John Durant, Director
Commercial Rulings Division

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