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HQ 959973





August 4, 1997

CLA-2 RR:TC:TE 959973 RH

CATEGORY: CLASSIFICATION

TARIFF NOS.: 3926.20.6000; 3926.20.9050

Mr. Lewis Bernstein
President
Wippette International
500 7th Avenue
New York, NY 10018

RE: Classification of rainwear; subheading 3926.20.6000; subheading 3926.20.9050; other plastic articles of apparel and clothing accessories; quilting stitching; fur trim; protection from rain; fashion trends

Dear Mr. Bernstein:

This is in reply to your letters of October 11 and 14, 1996, requesting the tariff classification of various styles of garments which you claim are rainwear.

FACTS:

You state that Wippette International, Inc., is exclusively in the business of selling plastic rainwear (jackets, coats, ponchos, parkas and slickers) in the United States. All of the submitted samples feature an outer shell of polyvinyl chloride plastic with or without attached hoods.

We examined seven samples of Wimpette garments. Style 741 is a ladies hooded, mid-thigh length jacket with long sleeves. It has a full front opening with hidden metal snap closures and full front pockets. It is constructed of a vinyl plastic outer shell, nonwoven polyester insulation and a quilted nylon lining.

Style 619 is a junior motorcycle-type jacket. It is waist length with a full front zippered opening that features a slanted zippered pocket on each front panel and a slanted zippered pocket at the left shoulder. It has long sleeves that have zipper closures at the wrist. The waist is elasticized at the back and has visible snap closures. It is constructed of a vinyl plastic outer layer, nonwoven polyester insulation and a nylon lining.

Style 729, is a junior scuba-style, waist length jacket with reflective safety tape on the long sleeves and collar. It has a full front heavy zippered opening and a vertical heavy zippered pocket on each front panel. It is constructed of a channel quilted outer shell of vinyl plastic, nonwoven polyester insulation and a nylon lining.

Style 744 is a junior alligator-embossed, waist length bomber jacket with acrylic trim at the cuffs of the long sleeves and on the collar. It has a full front zippered opening with a vertical zippered pocket on each front panel. It is constructed of a vinyl plastic outer shell, nonwoven polyester insulation and a nylon lining.

Style 5519 is a two-piece garment. One piece is a mid-thigh length, hooded parka with long sleeves, elasticized cuffs and three front pockets with plastic snap closures. It is constructed of vinyl plastic. The other piece is a pair of pull on, full length trousers with ankle cuffs and an elasticized waist. The two garments may be sold separately or as part of a suit. These pieces are also constructed of vinyl plastic.

Style 732 is a ladies mid-thigh length, long sleeved, full front zippered jacket with snap over placket. It has two front pockets and snap closures at the wrist for size adjustment. It is constructed of vinyl plastic outer shell insulated with nonwoven polyester and a nylon lining. The outer shell has been quilted with a box design.

Finally, style 777M is a junior racing-style jacket. It is slightly below waist length and has long sleeves, two front slanted zippered pockets, snap closures at the waist and one at the left chest. It is constructed of a vinyl plastic outer shell, polyester nonwoven insulation and a nylon liner.

ISSUE:

Are the garments in question classifiable as plastic rainwear under subheading 3926.20.6000 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), or under subheading 3926.20.9050, HTSUSA, as other plastic articles of apparel and clothing accessories?

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.

Plastic rainwear is classifiable under subheading 3926.20.6000, HTSUSA, which reads: "Plastic rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without attached hoods, valued not over $10 per unit."

You believe that the garments in question constitute rainwear because they are designed, sold and intended for use primarily as rainwear and provide protection from rain. Furthermore, you claim that they are sold to department stores in the rainwear departments and to buyers that handle the rainwear category for their stores. We note, however, that on May 14, 1997, a member of my staff spoke with you on the telephone and offered you an opportunity to submit additional information to verify your claims. To date we have not received that information.

We agree with you that the "fashionableness" of a garment does not preclude its function as rainwear. Nevertheless, in order for a jacket, coat, poncho, slicker, etc., to qualify as rainwear under subheading 3926.20.6000, it must not only feature an outer shell of polyvinyl chloride plastic, but it must also be designed for protection against the rain. For example, styles 732, 777M and 729 contain a large amount of quilting stitching. This construction compromises the ability of the garment to protect the wearer in the rain. The quilting process involves stitching through the outer shell making numerous holes through which water can penetrate and be absorbed by the insulation layer. This would not only dampen the wearer but would be difficult to dry. Accordingly, although these jackets may serve as protection against a light sprinkle or drizzle, we find that they are not designed primarily as rainwear.

Additionally, style 744 is a waist length jacket with imitation fur (acrylic) trim on the cuffs and collar. Style 619 is a shiny, waist length, motorcycle jacket. Due to the very short length of these jackets and the highly absorbent fur trim on style 744, neither garment is designed primarily for protection against the rain. On the contrary, these jackets represent fashion trends, as evidenced by an article in WWD Magic International Magazine of August 1996, depicting a photograph of a Wippette vinyl jacket similar to these waist length styles and styles 729 and 777M. Several excerpts from the article state:

"Hot trends led the way for this comeback strategy during the first half of 1996 . . . Now manufacturers feel fashion trends will also drive fall business, as orders are coming in heavy . . . bankable trends include anything with shimmer and shine, stretch, geometric shapes and psychedelic prints. . . .

On the other hand, styles 741 and 5519 (both pants and parka), do provide sufficient coverage to protect a wearer or his or her clothing from the rain and are constructed of a polyvinyl chloride plastic outer shell. They are loose fitting and appear to fall within that category of garments commonly and commercially regarded as rainwear.

HOLDING:

The plastic garments, styles 619, 729, 744, 777M, and 732 do not constitute rainwear and are classifiable under subheading 3926.20.9050, HTSUSA, as other plastic articles of apparel and clothing accessories. Style 741 and style 5519 (whether imported separately or as part of a suit) are classifiable under subheading 3926.20.6000, HTSUSA, as rainwear.

Sincerely,

John Durant, Director
Tariff Classification Appeals

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