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HQ 962285




July 25, 2000

CLA-2 RR:CR:TE 962285 RH

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6210.40.5020; 6210.40.5040

Mr. Scott D. Noe
Tower Group International, Inc.
821 2nd Avenue #1400
Seattle, WA 98104

RE: Request for reconsideration of NY D81086

Dear Mr. Noe:

This is in reply to your letter of October 15, 1998, on behalf of Alliance Mercantile, requesting reconsideration New York Ruling Letter (NY) D81086, dated August 7,1998, specifically, the classification of garments referenced as style number 3005. You do not contest the classification of the other garments in that ruling.

Pursuant to section 625(c), Tariff Act of 1930, as amended (19 U.S.C. 1625(c)), notice of the proposed modification of NY D81086 was published on June 21, 2000, in the Customs Bulletin, Volume 34, Number 25. No comments were received.

FACTS:

The two garments comprising style number 3005 are a man’s jacket with a detachable hood and a pair of bib-and-brace overalls. When the hood is detached, it may serve as a carry bag for the jacket and overalls. Both the jacket and overalls are constructed of a woven 100% nylon fabric that has a polyurethane coating on the inner surface of the shell fabric.

In NY D81086, we held that the jacket was classifiable as a water resistant jacket under subheading 6201.93.3000, HTSUSA, if it passed the test set forth in U.S. Note 2, Chapter 62, HTSUSA. If it did not pass the test, we held that it was classifiable as a jacket under subheading 6201.93.3511, HTSUSA. We held that the overalls were classifiable under subheading 6203.43.1500, HTSUSA, as water resistant garments, if they passed the test set forth in U.S. Note 2, Chapter 62, HTSUSA. If they did not pass the test, we held that they were classifiable under subheading 6203.43.2010, as other men’s bib-and-brace overalls.

You contend that the garments should be classified under heading 6210, HTSUSA.

ISSUE:

What is the correct classification of style 3005?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Where goods cannot be classified on the basis of GRI 1, the remaining GRI will be applied in order.

Heading 6210, HTSUSA, provides for garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907. Heading 5903, HTSUSA, provides for textile fabrics impregnated, coated, covered, or laminated with plastics, other than tire cord fabrics. Note 2 to Chapter 59, HTSUSA, states that heading 5903 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:

(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of color;

In NY D81086, we held that the garments in question were not classifiable under heading 6210 because the coating was not visible to the naked eye.

As set forth above, the sole criterion upon which Customs is to determine whether fabric is coated for purposes of classification under heading 5903, HTSUSA, is clear and unambiguous: fabric is classifiable under heading 5903 if the plastic coating is visible to the naked eye. This office has established criterion by which Customs will deem coating visible to the naked eye. In Headquarters Ruling Letters (HQ’s) 083127, dated November 8,1989, and 087668, dated January 9,1991, this office noted that where coating served to “blur” or “obscure” a fabric’s underlying weave, the fabric was deemed visibly coated for purposes of classification within heading 5903, HTSUSA. As suggested in your letter, the Customs National Import Specialist for this commodity compared the uncoated outer surface of the garment with the coated inner surface. On the coated fabric, he observed that the weave pattern is not sharply defined; it “blurs” or “obscures” the fabric’s underlying weave, thus rendering the polyethylene coating visible to the naked eye.

Note 5, Chapter 62, HTSUSA, provides that garments which are classifiable, prima facie, in both heading 6210, HTSUSA, and any other heading of that chapter (other than 6209), are to be classified in heading 6210. Accordingly, since the outer shells are coated (for tariff purposes), the samples are classifiable under heading 6210.

HOLDING:

NY D81086 is modified.

The jacket is classifiable in subheading 6210.40.5020, HTSUSA, which provides for “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), windbreakers and similar articles.” It is dutiable at the general column one rate at 7.3 percent ad valorem and the textile category is 634.

The overalls are classifiable under subheading 6210.40.5040, HTSUSA, which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Overalls and coveralls.” They are dutiable at the general column one rate at 7.3 percent ad valorem and the textile category is 659.

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 you 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) categories, you should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

Sincerely,

John Durant, Director
Commercial Rulings Division


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