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HQ 084678


August 24, 1989

CLA-2 CO:R:C:G 084678 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.10.4025

Mr. Jack Ryan
Customs Administrator
Customs/Import Transportation Department
3M
3M Center
P.O. Box 33250
St. Paul, Minnesota 55133-3250

RE: Classification of garments with nonwoven linings

Dear Mr. Ryan:

This is in reply to your letter of May 3, 1989, concerning the tariff classification of men's outerwear with nonwoven linings, produced in either Hong Kong, Taiwan or Korea, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue consists of two styles of men's outerwear. The two styles are substantially similar in construction. Both are hip-length, have a woven outer shell and lining, zippered pockets at the waist, and a full front opening with a zipper extending to the collar. Style "A" has an outer shell of cotton, while Style "B" has an outer shell of man-made fibers (nylon). Both garments also feature an interlining made from Thintech~ laminated to Thinsulate|, a nonwoven polyester insulating material. You have described Thintech~ as a patented, ultra-thin, microporous polyolefin matrix fully impregnated with a hydrophilic urethane polymer. As the urethane polymer is not visible to the naked eye, the Thintech~, and by extension, the Thinsulate|, is not considered impregnated for purposes of Chapter 59, HTSUSA. The membrane acts as a barrier against wind and outside moisture while allowing the transpiration of water vapor away from the body. You have also stated that the Thin- tech~ lamination is free-hung in the garments; the interlining is assembled and then inserted as a whole into the garment.

ISSUE:

Whether the instant articles are classifiable as garments of fabrics impregnated, coated, covered or laminated under HTSUSA?

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LAW AND ANALYSIS:

Heading 6201, HTSUSA, provides for men's overcoats, anoraks, and similar articles, not knitted or crocheted. The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. Goods which cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's, taken in order.

GRI 1 states, in pertinent part:

... classification shall be determined according to the terms of the headings and any relative section or chapter notes ....

Note 5 to Chapter 62, HTSUSA, states:

[g]arments which are, prima facie, classifiable both in heading 6210 and in other headings of this chapter, excluding heading 6209 [babies' garments], are to be classified in heading 6210.

Subheading 6201.92, HTSUSA, provides for men's anoraks and similar articles, of cotton (Style "A"); Subheading 6201.93 for similar articles, of man-made fibers (Style "B"). Heading 6210, HTSUSA, provides for garments made up of fabrics of, inter alia, headings 5603, 5903, or 5907. Ergo, classification must rest upon whether the garments are "made up" of "fabrics of" the above-mentioned headings.

Subheading 5603.00.3000, HTSUSA, provides for nonwovens, laminated. In addition, Explanatory Note 56.03 states that "[t]his heading covers nonwovens in the piece, . . . [including] fabrics for the manufacture of . . . garment linings . . . . Therefore, the instant merchandise is comprised of "fabrics of" an applicable heading.

Note 7 to Section XI, HTSUSA, provides that:

For the purposes of [Section XI], the expression "made up" means:

(a) Cut otherwise than into squares or rectangles;

(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets);

(c) Hemmed or rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut

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edges of which have been prevented from unravell- ing by whipping or by other simple means;

(d) Cut to size and having undergone a process of drawn thread work;

(e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); or

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(f) Knitted or crocheted to shape, presented in the form of a number of items in the length. [Empha- sis added].

General Explanatory Note II to Section XI, HTSUSA, clarifies Note 7(e) in observing that this assembly process includes garments. Without further express limitation to the term "made up," we have previously held that
heading 6210 is interpreted to cover any assembled garment which includes a material classifiable in one of the enumerated headings, and [when such enumerated material] imparts a significant characteristic to that garment.

HRL 081134 of April 27, 1989. The merchandise would be classifi- able under 6210, therefore, if the laminated interlining consti- tutes a significant aspect of the coats.

General Explanatory Note to Chapter 62, HTSUSA, states:

[t]he classification of goods in this Chapter is not affected by the presence of parts or accessories of, for example, knitted or crocheted fabrics, furskin, feather, leather, plastics or metal. Where, however, the presence of such materials constitutes more than mere trimming the articles are classified in accordance with the relative Chapter Notes....

In tariff terms, the Thinsulate| interlining is a laminated fabric, contemplated by the terms of Section XI and Chapter 62 to become part of a finished garment. In commercial terms, the interlining is desired by consumers who seek garments with this dual abilities of shedding rain and wicking away perspiration from the body. Based upon these unique attributes, we believe that the Thinsulate|/Thintech~ interlining is more than a mere trimming or lining. Thus, the merchandise is classified by application of Chapter Note 5, supra, under Heading 6210, HTSUSA.

HOLDING:

As a result of the foregoing, both styles of coats are classified under subheading 6210.10.4025, HTSUSA, textile catego- ry 659, as garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of fabrics of heading 5602 or 5603, other, other. The applicable rate of duty is 17 percent ad valorem.

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 importing the merchandise to determine

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the current applicability of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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