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HQ 964584




January 24, 2001

CLA-2 RR:TE 964584 jsj

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.6000

Mr. Michael Koseck
E. Besler & Co.
115 Martin Lane
Elk Grove Village, Illinois
60007-1309

RE: Clarification of New York Ruling Letter A81527; Polyvinyl chloride “NFL stadium jacket”; Plastic rainwear; Subheading 3926.20.6000; General Rules of Interpretation 1 and 6.

Dear Mr. Koseck:

The purpose of this correspondence is to clarify New York Ruling Letter (NY) A81527 issued on April 4, 1996.

New York Ruling Letter A81527 was issued in response to correspondence your office sent to the New York office of the Customs Service on March 4, 1996. The correspondence of March 4, 1996, requested a binding classification ruling of a polyvinyl chloride “NFL stadium jacket” on the behalf of your client, LTD. Commodities.

The Customs Service, prior to the issuance of NY A81527, had an opportunity to examine a sample jacket. The original sample was returned. This ruling is being issued subsequent to a review of the description of the merchandise set forth in NY A81527 and a review of the response of LTD. Commodities to correspondence from this office dated October 11, 2000, seeking information addressing certain features of the item.

The response from LTD. Commodities was received electronically from your office on October 17, 2000. The assistance you provided the Customs Service in fulfilling our mission of uniformly classifying merchandise is appreciated.

This ruling letter is intended to clarify the description of the “stadium jacket” and provide legal analysis addressing the conclusion of the Customs Service regarding the status of the jacket as “plastic rainwear.” It does not change the classification or the rate of duty.

FACTS

The article in issue, identified as an “NFL stadium jacket,” was described in NY A81527. The description set forth in the New York ruling letter will be supplemented in this ruling letter.

NY A81527 described the “NFL stadium jacket” as having an outer shell of polyvinyl chloride plastic, a polyurethane foam filling and a cotton lining. The New York ruling letter indicated that the jacket featured long sleeves with knit cuffs, a full zipper closure and a drawstring that enabled the bottom of the jacket to be secured close to the wearer. It was furthered stated that the jacket had an attached hood and two pockets. The unit value was said to be $9.50 FOB.

Electronic correspondence from LTD. Commodities supplements the initial description of the jacket in NY A81527. LTD. Commodities’ correspondence of October 17, 2000, indicates the jacket pockets have storm flaps that can be closed and that the jacket secures tightly around the wearer’s neck by means of a drawstring. The front zipper closure does not have a storm flap.

ISSUE

What is the classification, pursuant to the Harmonized Tariff Schedule of the United States Annotated, of the article described above and identified as an “NFL stadium jacket” ?

LAW AND ANALYSIS

The classification of imported merchandise pursuant to the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification decisions are to be “determined according to the terms of the headings and any relative section or chapter notes.”

Since the only purpose of this ruling letter is to clarify that aspect of NY A81527 that concluded that the “NFL stadium jacket” was “plastic rainwear,” this ruling letter will not discuss the composition of the jacket. Beginning with the decision that the appropriate heading for classifying the “stadium jacket” is heading 3926, HTSUSA, the issue that requires determination is the appropriate subheading.

General Rule of Interpretation 6 sets forth the criteria for classifying goods at the subheading level of a heading. Reference to GRI 6 directs the Customs Service to employ GRI 1 through 5 when classifying merchandise at the subheading level when there are competing subheadings at the same level.

The competing subheadings in the instant case are 3926.20.60, HTSUSA, and 3926.20.90, HTSUSA. Subheadings 3926.20.60, HTSUSA, and 3926.20.90, HTSUSA, read as follows:

Other articles of plastics and articles of other materials of headings 3901 to 3914:

Articles of apparel and clothing accessories (including gloves):

Other: 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.

Other.

Applying GRI 1 to the subheading level, the principal issue is whether the “NFL stadium jacket” is more completely described as “Other: 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” in subheading 3926.20.60, HTSUSA, or as an “Other” article in subheading 3926.20.90, HTSUSA.

Classification of the “stadium jacket” as “plastic rainwear” pursuant to subheading 3926.20.60 requires establishing the following:

The article in issue is plastic;
The article is “rainwear,” which includes jackets, coats, ponchos, parkas and slickers; The article features an outer shell of polyvinyl chloride plastic; The article may, but need not, feature an attached hood; and The article is not valued over ten ($10) dollars per unit.

Since it has previously been determined that the “stadium jacket” is composed of plastic, in particular it has a polyvinyl chloride plastic outer shell, that it has, but need not have a hood and is valued by the importer at less than ten dollars per unit, the ultimate question is whether the article has sufficient features for it to be designated as rainwear.

The “stadium jacket,” in order to be classified as “rainwear,” must protect the wearer from the rain. It is the conclusion of the Customs Service that the “NFL stadium jacket” is rainwear. The collar secures tightly around the wearer’s neck by means of a drawstring and prevents rain from wetting the wearer’s neck or chest area. The waist drawstring secures the jacket to the wearer’s waist impeding rain from wetting the wearer’s upper clothing. See generally, HQ 959973

HQ 959973, dated August 4, 1997, is not, as of the publication of this ruling letter, in the Customs Service Infobase. The Customs Service is endeavoring to enter that ruling letter into Infobase., Aug. 4, 1997, NY C88732, June 18, 1998, and NY B84735, Aug. 19, 1997 (addressing features of rainwear). The pockets of the “NFL stadium jacket” have storm flaps that may be secured closed, thereby protecting items carried by the wearer from becoming wet. See generally, NY B89740, Oct. 15, 1997, (addressing features of rainwear and non-rainwear jackets).

The Customs Service, prior to rendering this ruling, reviewed the Explanatory Notes to Chapter 39. The Explanatory Notes (EN) represent the official interpretation of the HTSUSA at the international level. The Explanatory Notes, although not law in the United States and, therefore, not legally binding on the Customs Service in its interpretation of the HTSUSA, are considered a valuable interpretative reference. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).

The Customs Service specifically took note of EN 39.04 which provides, in part, that “flexible sheet form polyvinyl chloride (PVC) is used widely as a waterproof material for raincoats, etc.” Notice was also taken of the statement which followed indicating that polyvinyl chloride is also used as a “high grade imitation leather.” Explanatory Note 39.04. Given the fact that the PVC material that forms the outer shell of the jacket may function as both a waterproof material and as imitation leather, it is not the material that is determinative of the jacket’s classification but, rather, how that material is used.

The knit sleeve cuffs and the front zipper closure which lacks a storm flap mitigate against concluding that the jacket is rainwear. The other features of the jacket, those that protect the wearer from rain, weigh more strongly, resulting in the conclusion that the jacket is rainwear. The jacket, when viewed in its entirety, has sufficient features to be classified as “rainwear.”

It is the conclusion of the Customs Service, based on the foregoing, that subheading 3926.20.60, HTSUSA, more completely describes the jacket than subheading 3926.20.90, HTSUSA.

HOLDING

The “NFL stadium jacket” in issue is classified in subheading 3926.20.6000 HTSUSA, as “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: 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.”

The general column one rate of duty is Free.

Sincerely,

John Durant, Director

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