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HQ 956110


April 6, 1994

CLA-2 CO:R:C:T 956110 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3510; 6201.93.3520; 6210.40.1020

Ms. Patricia McCauley
District Director
U.S. Customs Service
1717 East Loop
Room 401
Houston, TX 77029

RE: Application for Further Review of Protest No. 5301-90- 000321.

Dear Ms. McCauley:

This is in reply to Application for Further Review of Protest No. 5301-90-000321. That AFR concerned the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of water resistant jackets.

FACTS:

The above Protest was timely filed by Glad & Ferguson, on behalf of their client, the importer's surety. The surety duplicates and parallels claims made in the importer's protest 5301-90-000143.

The Protest involves a number of styles of men's and boys' jackets entered under subheading 6201.93.3000, HTSUSA, as water resistant woven anoraks and similar garments. After entry, many samples were analyzed by the Customs Laboratory and tested in accordance with the water resistance requirements of Additional U.S. Note 2 to Chapter 62, HTSUSA. When the garments at issue failed the aforementioned test (see, e.g., Laboratory Report #5- 90-10272-001 of January 26, 1990), the importer requested class- ification under heading 6210, HTSUSA, as garments made up of, inter alia, coated fabrics. This request was denied, and these Protests were filed.

Counsel for the importer has submitted a chart covering the style numbers of the garments at issue. We duplicate the conse- quential information on the following page. The first numeral in the Style designation indicates whether the style is men's (3XXX), boys' (4XXX), or men's "Big & Tall" (5XXX). Styles bearing the suffix MS or BU are made up of the same fabric as those of the same number without any suffix. Style 4729 is made up of the same fabric of Style 3729. Style 5X30 is made up of the same fabric of Style 5X29. Style 3727 is made up of the same fabric of Style 4727.

5301-90-000143 P3661
P3721
P4701

ISSUE:

Whether the garments at issue are water resistant; if not, are they made up of fabrics coated with plastics, as such fabrics are defined by the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise which is the subject of this Protest was addressed in HRL 950116 of December 7, 1993. We direct your attention thereto, and incorporate herein, our discussion of the merits of the case.

HOLDING:

As a result of the foregoing, the instant merchandise is classified as follows:

Styles P3661 & P3721

... under subheading 6210.40.1020, HTSUSA, textile category 634, as garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other men's or boys' garments, of man- made fibers, other, anoraks (including ski-jackets), wind- breakers and similar articles. The applicable rate of duty is 7.6 percent ad valorem.

Style P4701

... if men's, under subheading 6201.93.3510, HTSUSA, textile category 634, as men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203, anoraks (including ski- jackets), windbreakers and similar articles (including padded, sleeveless jackets), of man-made fibers, other, other, other, other, men's. The applicable rate of duty is 29.5 percent ad valorem.

... if boys', under subheading 6201.93.3520, HTSUSA, textile category 634, as men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203, anoraks (including ski- jackets), windbreakers and similar articles (including padded, sleeveless jackets), of man-made fibers, other, other, other, other, boys'. The applicable rate of duty is 29.5 percent ad valorem.

The Protest should be denied in part and granted in part as follows:

Protest Number Style # Results of Style # Disposition of Protest
5301-0-000321 P4701 Uncoated Denied in Part P3721 Coated and Granted in
P3661 Coated Part

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to the mailing of the decision. Sixty days from the date of the decision the Office of Regulations & Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS, and to the public via the Diskette Subscription Service, Lexis~, Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director

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