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HQ 951339

October 5,1992

CLA-2 CO:R:T:C 951339 jlj

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.11.0010; 6201.13.4030

Mr. Richard Wortman
Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street
New York, New York 10017

RE: Classification of a reversible men's parka

Dear Mr. Wortman:

In your letter of February 6, 1991, you requested a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a men's woven reversible outerwear garment manufactured in Hong Kong, South Korea and other countries. You submitted a sample along with your letter.

FACTS:

The sample submitted is a men's reversible outerwear garment, style number 4077. One side of the garment is made of a 75 percent woven wool/15 percent nylon/5 percent polyester/5 percent other fiber fabric. The reverse side of the garment is made of 100 percent nylon fabric which is said to have a polyurethane coating for water resistance. We note that the coating is not visible to the naked eye, so the fabric is not classifiable as a coated fabric. Both sides have an attached hood.

The garment is cut full and long to fit over a sport jacket. The garment has raglan sleeves for an unrestricted fit.

On the wool blend side of the garment, there is a full front opening with a heavy duty zipper closure and three Velco-type fasteners. An overlapping flap secured by snaps and fastened by three wood toggles with braided textile loops covers the zipper area. The garment has two vertical chest pockets with flaps located below the waist, long full sleeves with no cuffs, and an integral hood secured by a reversible snap and a drawcord with plastic cord stoppers. A drawcord with plastic stoppers is also at the bottom hem.
The nylon fabric side of the garment has a full front opening with a heavy duty zipper closure. An overlapping flap secured by three Velco-type fasteners covers the zipper area. The garment has a drawcord tightening with plastic cord stoppers at the waist and a drawcord at the bottom hem. There are two diagonal slash pockets at the waist.

ISSUE:

What is the proper HTSUSA classification of this garment?

LAW AND ANALYSIS:

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

GRI 3, HTSUSA, which covers composite goods consisting of different materials, states as follows:

When...for any...reason, 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. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

The instant garment constitutes a composite good consisting of different materials, therefore we must consult GRI 3 to ascertain its HTSUSA classification. GRI 3 (a) says that this type of merchandise, in which there are two main types of materials, nylon fabric and wool fabric, must be treated as if the applicable wool subheading for carcoats for men, 6201.11.0010, HTSUSA, and the applicable nylon subheading for carcoats for men, 6201.13.4030, HTSUSA, are equally specific. Inasmuch as we cannot determine a classification under GRI 3 (a), we turn to GRI 3 (b), which states that the garment must be classified as if it consisted of the material which gives the article its essential character.

The Explanatory Notes [EN], the international interpretation of the HS, state as follows regarding the concept of "essential character" under GRI 3 (b):

The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

Here, the nature of the wool side as opposed to the nylon side is in question.

An examination of the sample is in order. It is our opinion that the black nylon side probably would not be worn very much because of: (1) its drab appearance; (2) the uncomfortable nature of its sleeve cuffs; (3) the fact that there is a 3 inch wide strip of fabric around the edge of the hood which readily absorbs water; and (4) the fact there is nothing to prevent water from entering the slant pockets. We believe that the wool side's bright color, pockets, toggle closures and other styling features clearly indicate that the garment would be purchased by a consumer because of those features and because of that side.

We find, therefore, that the wool side constitutes the essential character of the coat. Under GRI 3 (b), this means that the garment must be classified under the tariff provision for the wool side, subheading 6201.11.0010, HTSUSA.

HOLDING:

The instant reversible coat is classified under subheading 6201.11.0010, HTSUSA, dutiable at the rate of 52.9 cents per kilogram plus 21 percent ad valorem. Textile category 434 pertains to merchandise classified in this subheading.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

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. Inasmuch as 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 of the U. S. Customs Service, which is available for inspection at your local Customs office.

Sincerely,

John Durant, Director
Commercial Rulings Division

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