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HQ 088138


February 22, 1991

CLA-2 CO:R:C:T 088138 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.13.4005

District Director of Customs
909 First Ave., Room 2039
Seattle, WA 98174

RE: Decision on Application for Further Review of Protest No. 3001-90-000015

Dear Sir:

This protest was filed against your decisions in the liquidation of various entries involving the importation of women's coats produced in the Philippines.

FACTS:

The merchandise at issue, designated by the importer as style LM 2603, is a women's raincoat. The shell is made of 100 percent woven nylon fabric. It has a full front zippered opening concealed by a flap with snaps, a back yoke, a front yoke in the left chest area, double entry pockets below the waist, adjustment tabs at the wrists, epaulets and an inner drawcord. The garment has a free-hanging brushed cotton lining and is 41 inches in length. As a women's size medium, this coat extends to below the knee.

The entries covering these women's coats were liquidated under subheading 6202.13.4005 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's or girls' overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers, other, other, raincoats, women's.

The protestant claims that the coats are properly classifiable under subheading 6202.93.4500, HTSUSA, which provides for women's or girls' anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), of man-made fibers, other, other, other, water resistant.

ISSUE:

Whether the submitted merchandise is classifiable under subheading 6202.13, HTSUSA, or under subheading 6202.93, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

The protestant claims that the merchandise at issue is similar to merchandise classified as anoraks in Headquarters Ruling Letter (HRL) 083536, dated October 23, 1989, and should be similarly classified.

Although the merchandise at issue has some features similar to anoraks, it is essentially a different article. The merchandise at issue is a raincoat and is three-quarter length. In addition, it is fit long and full to fit over other outergarments.

In HRL 086763, dated July 3, 1990, we stated the following:

HRL 083536 issued October 23, 1989, set forth the view that anorak-type garments can be distinguished from overcoat-type garments in that the latter are "normally cut long and full to fit over a sports jacket, suit, dress, etc." In applying this criteria to the subject garments, we see that the subject garments are sufficiently generously tailored to fit over other outergarments.

The garments of HRL 086763 were classified under subheading 6202.13. In applying the reasoning of HRL 086763, we believe that the merchandise at issue - a raincoat that is three-quarter length and fit long and full to fit over other outergarments - is classifiable under subheading 6202.13. The applicable subheading at the 10-digit level is 6202.13.4005, which provides for raincoats.

HOLDING:

The merchandise at issue is classified under subheading 6202.13.4005, HTSUSA, which provides for women's or girls' overcoats, carcoats, capes, cloaks and similar coats, of man- made fibers, other, other, raincoats, women's. The rate of duty is 29.5 percent ad valorem, and the textile category is 635.

The protest should be denied. A copy of this decision should be attached to the Form 19 Notice of Action to be sent to the protestant.

Sincerely,

John Durant, Director

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