HQ 081134: Classification of garments made from Gore-Tex laminations. Anorak; parka; THIS DECISION REVOKED IN PART!!!!!

us-cbp-cross-rulings-hq-081134HQ 081134: Classification of garments made from Gore-Tex laminations. Anorak; parka; THIS DECISION REVOKED IN PART!!!!!Guidance

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 081134

                                   April 27 1989

          CLA-2 CO:R:C:G  081134 DSN

          CATEGORY:  Classification

          TARIFF NO.:  6210.20.2020, 6210.40.1020, 6210.40.1030,
          6210.40.1040

          Gail T. Cumins, Esquire
          Sharretts, Paley, Carter & Blauvelt, P.C.
          Eighty Broad Street
          New York, New York 10004

          RE:  Classification of garments made from Gore-Tex laminations.
          Anorak; parka; THIS DECISION REVOKED IN PART!!!!!

          Dear Ms. Cumins:

                This is in response to your inquiry of September 29,
          1987, on behalf of W. L. Gore & Associates, Inc., concerning
          classification of garments containing Gore-Tex lamination,
          under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).  Samples were submitted for examination.

          FACTS:

                The sample garments are divided into three categories
          based on their construction.  All samples have woven
          outershells.

                Category 1 are garments which have an outershell
          laminated to Gore-Tex.  The garments in this category are a
          knee-length "Columbia Sportswear" parka and a hooded "Sierra"
          ski jacket.

                Category 2 are garments which have Gore-Tex laminated to
          the lining.  The garments in this category feature a
          "Forrester" 2-piece golf suit and a "Marmot" suit consisting of
          a hooded jacket and matching pants.

                Category 3 are garments which have interlinings composed
          of a Gore-Tex fabric.  The garments in this category feature
          "Schoffel" nylon ski overalls, an "Obermeyer" nylon ski jacket
          with matching pants, and an outdoor nylon jacket.  

















                                        -2-

          ISSUE:

                Whether the garments in question are classified under
          heading 6201, or heading 6210, HTSUSA.

          LAW AND ANALYSIS:

                Heading 5903, HTSUSA, provides for textile fabrics
          impregnated, coated, covered or laminated with plastics, other
          than those of heading 5902.  Note 2 to Chapter 59 states that
          Heading 5903 applies to (a) textile fabrics, impregnated,
          coated, covered or laminated with plastics.  Gore-Tex fabrics
          are produced by the lamination of a textile fabric with a sheet
          of expanded polytetrafluorethylene, a plastic.

                Heading 6210 provides for garments, made up of fabrics of
          heading 5903.  The term "made up" is defined in Section XI,
          note 7, which includes articles which are (e) assembled by
          sewing, gumming or otherwise.  Note 7 does not further define
          the above,  so the Explanatory Notes, which constitute the
          official interpretation of the tariff at the international
          level, are  utilized.  In the General Explanatory Notes, part
          II, at page 714, it is noted that the term "made up" articles,
          assembled by sewing, gumming or otherwise, includes garments.
          Without further express limitation to the term "made up",
          heading 6210 is interpreted to cover any assembled garment
          which includes a material classifiable in one of the enumerated
          headings, and which imparts a significant characteristic to
          that garment.

                Chapter 62, note 5 states that "garments which are, prima
          facie, classifiable both in Heading 6210 and in other headings
          of this chapter, excluding Heading 6209, are to be classified
          in Heading 6210."  Even though the instant samples are
          specifically described in headings providing for coats, anoraks
          and similar articles, and the instant pants and overalls are
          provided for in subheadings describing trousers and overalls,
          they are, nevertheless, classifiable in Heading 6210,
          "garments, made up of fabrics of heading 5903" by virtue of
          being made up of Gore-Tex fabrics.  Thus, they are classified
          according to General Rule of Interpretation (GRI) 1, in Heading
          6210.

                In addition, the Explanatory Notes to Chapter 62 confirm
          that Heading 6210 is applicable.  It states in pertinent part:  

















                                        -3-

                      The classification of goods in this Chapter is
                      not affected by the presence of parts or
                      accessories of, for example, knitted or crocheted
                      fabrics, furskin, feather, leather, plastics or
                      metal.  Where, however, the presence of these
                      materials constitutes more than mere trimming the
                      articles are classified in accordance with the
                      relative Chapter Notes...

                In tariff terms, Gore-Tex is a laminated fabric,
          contemplated by the terms of Section XI and Chapter 62 to
          become a part of a finished garment.  In commercial terms,
          Gore-Tex is bought by consumers who seek garments with the dual
          abilities of shedding rain and wicking perspiration away from
          the body.  Based on these unique attributes, we believe that
          Gore-Tex is more than a mere trimming or lining.  Thus, the
          Explanatory Note language above directs us back to a
          consideration of the Chapter Notes, and application of Note 5.

                We note that we are distinguishing parka-type garments
          from anoraks.  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.  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.

                The term "similar articles" in relation to anoraks,
          includes garments which have the features of an anorak except
          for either a hood or a lining.  These similar articles include
          garments defined as anoraks which have only a partial opening
          and fastening device at the front.  














                                        -4-

                With respect to the instant category 1 sample knee-length
          "Columbia Sportswear garment, it is considered a parka because
          of its length.

          HOLDING:

                In view of the foregoing, all the garments are
          classifiable under heading 6210.  The "Columbia Sportswear"
          parka is classified under subheading 6210.20.2020, HTSUSA,
          which provides for other garments, of the type described in
          subheadings 6201.11 to 6201.19, other, other, textile category
          634, and dutiable at the rate of 6.6 percent ad valorem.

                All remaining jackets are classified under subheading
          6210.40.1020, HTSUSA, which provides for garments, made up of
          fabrics of heading 5903, other men's or boys' garments, of man-
          made fibers, other, anoraks (including ski-jackets),
          windbreakers and similar articles, textile category 634, and
          dutiable at the rate of 7.6 percent ad valorem.

                The pants are classified under subheading 6210.40.1030,
          HTSUSA, which provides for garments, made up of fabrics of
          heading 5903, other men's or boys' garments, of man-made
          fibers, other, trousers and breeches, textile category 647, and
          dutiable at the rate of 7.6 percent ad valorem.

                The "Schoffel" ski overalls are classified under
          subheading 6210.40.1040, HTSUSA, which provides for garments,
          made up of fabrics of heading 5903, other men's or boys'
          garments, of man-made fibers, other, overalls and coveralls,
          textile category 659, and dutiable at the rate of 7.6 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 applicable to textile
          merchandise, 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






Continue your research in ChatGPT or Claude

Connect Omnilex to search the legal corpus from your AI assistant.