HQ 084016: Classification of a men's nylon coat

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                    HQ 084016

                                  June 14, 1989


      CLA-2 CO:R:C:G  084016  CMR

      CATEGORY: Classification

      TARIFF NO.: 6201.13.4030

      Mr. G.M. Columbe
      A. N. Deringer, Inc.
      30 West Service Road
      Champlain, New York  12919-9703

      RE: Classification of a men's nylon coat

      Dear Mr. Columbe:

           This ruling is in response to your letter of February 27, 1989,
      on behalf of your client, Evin Industries Ltd., requesting classifi-
      cation of a men's nylon coat, style 509, made with the fabric sample
      submitted with a sample coat.

      FACTS:

           Style 509 is a men's quilt-lined woven 3/4-length coat with an
      outershell of 100 percent nylon fabric.  The fabric is coated on the
      inner surface with a 1000 mm polyurethane plastics coating.  The
      lining is 100 percent quilted nylon with a filler of 100 percent
      polyester.

           The coat has a full front zippered opening with a snap storm
      flap and Velcro-type fastener which cover the zipper area, a
      removable hood with drawstring, an inner drawstring at the waist, a
      cummerbund belt attached to the lining, concealed knit cuffs and
      covered pockets.  The chest pockets, side pockets and inner pockets
      have Velcro-type fasteners.  The body and sleeves have overlaid
      reflective striping.  On the left sleeve of the sample is an
      embroidered patch with the logo of Pan American airlines.

           This garment was the subject of NYRL 834676 of January 9, 1989,
      and was classified in 6201.13.40, HTSUSA, which covers overcoats,















                                       -2-


      carcoats and similar coats.  It is now under consideration for
      classification when made with an outershell of the coated sample
      fabric submitted.

      ISSUE:

           Is the fabric sample considered coated for the purpose of
      classification within heading 6210, HTSUSA, which provides for
      garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or
      5907?

           Is the garment properly classified in the subheading for
      overcoats, carcoats and similar coats, or in the subheading for
      anoraks (including ski jackets), windbreakers and similar articles?

      LAW AND ANALYSIS:

           Heading 5903, HTSUSA, provides for textile fabrics impregnated,
      coated, covered, or laminated with plastics (except tire cord which
      is provided for in Heading 5902).

           Note 2 of Chapter 59, HTSUSA, provides, in pertinent part:

                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.

           It is our view that the wording of Note 2(a)(1) ("visible to the
      naked eye") is a clear expression by the drafters of the Harmonized
      System that a significant, if not substantial, amount of material
      must be added to a fabric for it to be considered "impregnated,
      coated, or covered."

           Therefore, following the strict wording of Note 2(a)(1), for a
      fabric to be considered "impregnated, coated, or covered" within that
      requirement, the plastics material added to the fabric must be
      visibly distinguishable from that fabric without the use of















                                       -3-


      magnification.  Customs believes that this criterion is satisfied
      when the application of a plastics material clearly changes the
      surface character of the fabric.  In such an instance, the naked eye
      is seeing the plastics.

           In the instant case, the coating on the fabric sample is evident
      only by a change in color, which we are directed to disregard.  The
      coating does not change the surface character of the fabric, and
      therefore, the fabric is not considered coated within the meaning of
      heading 5903, HTSUSA.

           The issue of classification of garments as anoraks or coats was
      addressed in HRL 081134 of April 27, 1989.  In that ruling, parka-
      type garments and anoraks were described and distinguished as
      follows:

           Parka-type garments are classifiable under the provisions for
           overcoats, car-coats, capes, cloaks and similar articles, not
           under the provisions for anoraks (including ski-jackets) and
           similar articles.  In order for a garment to be considered a
           parka, it must have a hood, a complete opening at the front
           fastened by a zipper or a Velcro-like fastener, with or without
           a protective flap; a lining either quilted or of simulated fur
           fabric; a drawstring or other tightening device at the waist,
           except a belt, and outer pockets.  The length of the parka may
           vary from mid-thigh to knee.

                Anoraks have many features in common with parkas; however,
           they differ in regards to the length of the garment.  The length
           of an anorak can vary from waist-length to mid-thigh only
           (bolding added).  Anoraks must have a hood which can be
           concealed in the collar; a complete opening at the front
           fastened by a zipper or velcro; a lining quilted or padded, a
           drawstring or other means of tightening; close-fitting
           elasticized sleeve-ends; collar and pockets.  If the length of
           the garment is longer than mid-thigh and yet has the features
           described above, it will nevertheless be considered a parka and
           classifiable under the provisions for overcoats, car-coats,
           capes, cloaks and similar articles.

           Considering the garment at issue in light of the above, we
      believe it is a parka-type garment classifiable under the provisions
      for overcoats, carcoats, capes, cloaks and similar articles.


















                                       -4-


      HOLDING:

           When made with an outer shell of the coated fabric sample
      submitted for review, the garment at issue, style 509, remains
      classifiable in subheading 6201.13.4030, HTSUSA, as ruled in NYRL
      834676 of January 9, 1989.  The garment falls within textile category
      634 and is dutiable at 29.5 percent ad valorem.

           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 importation of this merchandise to determine the current
      status of any import restraints or requirements.


                                      Sincerely,



                                      John Durant, Director
                                      Commercial Rulings Division








































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