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HQ 959600




September 12, 1997

CLA-2 RR:TC:TE 959600 RH

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2010; 6110.30.3050

Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, NY 10004

RE: Request for reconsideration of NY 816836; garments made up of knitted fabrics; heading 6113; heading 5903; heading 6101; heading 6110; GRI 3(c); GRI 1; Note 1,
Chapter 60

Dear Ms. Cumins:

This is in reply to your letter of August 2, 1996, on behalf of The North Face, Inc., requesting reconsideration of New York Ruling Letter 816836, dated January 19, 1996.

You submitted another ruling request referenced as Headquarters Ruling Letter (HQ) 959013, dated September 3, 1996. That ruling addressed issues similar to the ones you raise in this submission. Two members of my staff met with you on March 19, 1997, to discuss the issues in both cases.

We note that NY 816836 addressed three styles of garments (84028, 84064, 91018), but this ruling request only refers to styles 84064 and 91018.

FACTS:

The merchandise under consideration is a men's jacket and a men's pullover garment. Both garments are constructed of a three layer fabric known as "Windstopper Tornado." You inform us that this fabric is identical to the fabric in HQ 959013. In that ruling, you described the "Windstopper Tornado" fabric as follows:

"Windstopper Tornado" which is a single layer of polytetrafluoroethylene film "sandwiched" between one layer of polyester warp knit mesh fabric and one layer of polyester knit velour fabric.

In NY 816836, Customs classified style 84064 under subheading 6101.30.2010 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) (overcoats, windbreakers and similar articles, knitted of man made fibers, other than those of heading 6103). Customs classified style 91018 under subheading 6110.30.3050, HTSUSA (sweaters, pullovers and similar garments, knitted of man-made fibers).

You contend that style 91018 is classifiable under subheading 6113.00.9084, HTSUSA (other garments made up of knitted or crotched fabrics of heading 5903, 5906 or 5907), and that style 84028 is classifiable under subheading 6113.00.9025, HTSUSA (other men's jackets made up of knitted or crotched fabrics of heading 5903, 5906 or 5907).

ISSUE:

What is the tariff classification of the subject garments?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Note 1 to Chapter 60 provides guidance in determining under which heading to classify the laminated knitted pile and nonpile fabrics. It provides in relevant part:

1. This chapter does not cover:

(c) 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.

Note 2 to Chapter 59, HTSUSA, provides, in part, that for the purposes of Chapter 59 "textile fabrics applies only to ". . . knitted or crocheted fabrics of heading 6002."

You contend that classification of "these composite goods" as either knitted fabric of heading 6002 or pile fabric of heading 6001 is governed by GRI 3. Furthermore, you claim that the fabrics cannot be classified according to their essential character under GRI 3(b) because both the knitted pile fabric and the nonpile knitted fabric play an equally important role in relation to the ultimate use of the fabrics and both fabrics are appropriate for use as the exterior surface of the garments. Moreover, you state that either fabric may be chosen for its "look" or functionality. Thus, you argue that they are classifiable in accordance with GRI 3(c), the heading which occurs last in numerical order among those which equally merit consideration (6001 and 6002). As cited above, Note 1(c) to Chapter 60 excludes laminated fabrics of Chapter 59, and you, therefore, contend that the fabrics must be classified under heading 5903.

For the reasons discussed in HQ 959013, we do not agree with your argument that the fabrics are classifiable pursuant to GRI 3(c). According to GRI 1, we must consult the terms of the headings, the section notes and the chapter notes before resorting to subsequent GRIs. Note 1 to Chapter 60 states that knitted pile fabrics which are laminated remain classifiable in heading 6001, and it provides no limitation regarding what other material(s) might be laminated with the knitted pile fabrics. Moreover, when confronted with composite goods consisting of materials that are classifiable under headings 6001 and 6002, Customs has held that "the merchandise can be correctly classified in accordance with GRI 1 and the applicable legal notes, and that resort to GRI 3 is unnecessary." Headquarters Ruling Letter 953709, dated February 24, 1994.

The merchandise which was the subject of HQ 953709 was a diving suit composed of neoprene sandwiched between knitted pile fabric (of heading 6001) and plain knitted fabric (of heading 6002). In that case we stated:

As the diving suit is constructed of fabric classifiable in Heading 6001, HTSUSA, it is classifiable in Chapter 61, HTSUSA, which provides for knitted articles of apparel. Since the diving suit material is classifiable in Heading 6001, HTSUSA, Heading 6113, HTSUSA [garments made up of fabrics of heading 5903], is not applicable for classification of the finished diving suit. Instead, the subject diving suit is classifiable as an other knitted garment under Heading 6114, HTSUSA.

See also, 088542 dated May 1, 1992, and HQ 958121, dated July 5, 1995.

The rulings cited in your letter (HQ 9591986, dated October 28, 1992; HQ 956138, dated July 19, 1992; 955218, dated March 4, 1994) do not involve both fabrics of heading 6001 and 6002, and are, therefore, not persuasive.

Based on the foregoing, we find that the classification of the garments set forth in NY 816838 was correct.

HOLDING:

Garment style 84064 is classifiable under subheading 6101.30.2010, HTSUSA (overcoats, windbreakers and similar articles, knitted of man made fibers, not classifiable in 6103). It is dutiable at the general column rate of duty at 29.5 percent ad valorem and the textile category is 634. Style 91018 is classifiable under subheading 6110.30.3050, HTSUSA (sweaters, pullovers and similar garments, knitted of man manmade fibers). It is dutiable at the general column rate of 33.5 percent ad valorem and the textile category is 638.

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 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.

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 the current applicability of any import restraints or requirements.

Sincerely,

John Durant, Director
Tariff Classification Appeals

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