United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 HQ Rulings > HQ 960091 - HQ 960322 > HQ 960251

Previous Ruling Next Ruling
HQ 960251





April 10, 1997

CLA-2 RR:TC:TE 960251 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2010

Al Andrews
Circle International
3275 Alum Creek Drive, Suite 200
Columbus, Ohio 43207

RE: Classification of a laminated knit garment; Note 1(c), Chapter 60, HTSUS; heading 6101, HTSUS

Dear Mr. Andrews:

This is in response to your letter of September 23, 1996, on behalf of your client, Abercrombie & Fitch, Inc., requesting a binding ruling for a cardigan style waterproof jacket manufactured in Korea. Although a sample was submitted to Customs for examination it was destroyed during the laboratory analysis and as such we are unable to return the sample.

FACTS:

The subject merchandise, referenced style 44109, is a man's jacket constructed from a laminated fabric consisting of a layer of 100 percent polyester, finely knit pile fabric which is napped on the outer surface, a middle layer of a bonded semi-permeable rubber membrane, and a layer of 100 percent polyester, dropped stitch, mesh knit fabric. A Customs laboratory examination reveals that the outer surface or shell fabric, is made of a weft knitted pile construction.

The garment features a full front zippered opening, an inside storm flap, a convertible collar lined with an underside of 100 percent polyester woven fabric, long sleeves with elasticized capping at the cuffs, two zippered slash pockets below the waist, and an inner drawstring extension which tightens at the bottom of the garment. There is also a rubber logo sewn to the lower left portion of the front panel.

In your opinion the proper classification for this merchandise is in heading 6113, Harmonized Tariff Schedule of the United States (HTSUS), as a garment made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907.

ISSUE:

Whether the subject merchandise is classified in subheading 6113, HTSUS, or subheading 6101, HTSUS, which provides for, among other things, men's jackets, knitted or crocheted, other than those of heading 6103, HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI's will be applied, in the order of their appearance.

In order to determine the proper classification for the subject merchandise, Customs must first make a determination regarding the fabric composition of the subject waterproof jacket.

Note 1 to chapter 59, states, in pertinent part:

Except where the context otherwise requires, for the purposes of this chapter the expression "textile fabrics" applies only to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of heading 6002.

Note 1 to chapter 59, HTSUS, defines "textile fabrics" for purposes of that chapter and specifically excludes pile fabrics. Thus, a pile fabric laminated to rubber, as in this case, is not classifiable in chapter 59. Heading 6113, HTSUS, provides for garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907. As we have determined that the subject pile fabric laminated to rubber is excepted from classification in chapter 59, a garment made up of such fabric is consequently also precluded from classification in heading 6113, HTSUS.

Chapter 60, HTSUS, provides for knitted or crocheted fabrics. Note 1(c) to chapter 60, HTSUS, states the following:

This chapter does not cover:

Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.

In this instance, as the laminated fabric is constructed of a laminated polyester finely knit pile fabric, it is specifically provided for in Note 1(c) to chapter 60, HTSUS. See also, HQ 953709, dated February 24, 1994, and HQ 956013, dated July 28, 1994, wherein the classification of diving suits/wet suits is discussed based on the garments' constituent materials.

Heading 6101, HTSUS, provides for, among other things, men's or boys' knitted or crocheted windbreakers and similar articles. The subject garment, made of a polyester finely knit pile fabric laminated to rubber falls squarely within this provision.

HOLDING:

The submitted sample is properly classifiable in subheading 6101.30.2010, HTSUSA, which provides for, men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: other: other: men's. The applicable general rate of duty is 29.5 percent ad valorem and the quota category is 634.

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. Since part categories are the result of international bilateral agreements which are subject to frequent negotiations and changes, we suggest that your client check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the 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, your client should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: