HQ 082056: Classification of sweaters with Gore-Tex linings under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)

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 082056

                                  January 30, 1989



          CLA-2 CO:R:C:G  082056  CMR

          CATEGORY: Classification

          TARIFF NO.: HTSUS 6113.00.0090

          Allan Kamnitz, Esq.
          Sharretts, Paley, Carter & Blauvelt, P.C.
          Eighty Broad Street
          New York, New York  10004

          RE: Classification of sweaters with Gore-Tex linings under the
              Harmonized Tariff Schedule of the United States Annotated
              (HTSUSA)

          Dear Mr. Kamnitz:

              This ruling is in response to your letter of March 28, 1988,
          on behalf of your client, W. L. Gore & Associates, Inc., request-
          ing the classification of sweaters with Gore-Tex linings.

          FACTS:

              Three sample garments have been submitted for our review.
          These garments include a crew neck sweater with a wool outershell
          and a Gore-Tex stretch lining, a cardigan composed of a wool
          outershell and a Gore-Tex stretch lining, and a crew neck sweater
          with a man-made fiber outer shell and a Gore-Tex stretch lining.
          The Gore-Tex stretch linings consist of a sheet of expanded
          polytetrafluoroethylene (PTFE) material, a plastic, laminated to
          an "oatmeal" knit fabric.

          ISSUE:

              Are the submitted sweaters classifiable under heading 6113,
          HTSUSA, which provides for garments made up of knitted or
          crocheted fabrics of heading 5903, or under heading 6110, HTSUSA,
          which provides for "sweaters, pullovers, . . ., and similar
          articles, knitted or crocheted?"


















                                         -2-


          LAW AND ANALYSIS:

              The sweaters at issue appear to fall under heading 6110,
          HTSUSA, since that heading provides for sweaters.  However, these
          sweaters each have Gore-Tex linings, the presence of which
          affects their classification.

              The Gore-Tex linings are classifiable in heading 5903,
          HTSUSA, by virtue of Note 2 to Chapter 59 which provides among
          other things that textile fabrics laminated with plastics, such
          as the linings, fall under that heading.

              Garments made up of fabrics of heading 5903, HTSUSA, are
          classifiable in heading 6113, HTSUSA.  Section XI, Note 7,
          defines "made up" articles to include those . . . . (e) assembled
          by sewing, gumming or otherwise.  Note 7 does not further define
          (e).  In the General Explanatory Notes, part II, at page 714, it
          is noted that the expression "made up" articles, assembled by
          sewing, gumming or otherwise, includes garments.  Without further
          express limitation to the term "made up", heading 6113 is inter-
          preted to cover any assembled garment which includes a material
          classified within one of its enumerated headings and which
          imparts a significant characteristic to that garment.

              The sweaters at issue are classifiable under heading 6110,
          HTSUSA, by virtue of being sweaters.  They are also classifiable
          under heading 6113, HTSUSA, since they are made up of Gore-Tex
          fabric.  Chapter 61, Note 7, states: "Garments which are, prima
          facie, classifiable both in heading 6113 and in other headings of
          this chapter, excluding heading 6111, are to be classified in
          heading 6113."  Therefore, the instant sweaters are classifiable
          in heading 6113, HTSUSA.

              This result is confirmed in the Explanatory Notes to Chapter
          61:

              The classification of goods in this Chapter is not affected
              by the presence of parts or accessories of, for example,
              woven fabrics, furskin, feathers, 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 . . ., or failing
              that, according to the General Interpretative Rules.

              In tariff terms, Gore-Tex fabrics are laminated fabrics,
          contemplated by the terms of Section XI and Chapter 61 to become
          a part of a finished garment.  In commercial terms, it is our
          understanding that Gore-Tex is an expensive fabric to produce,
          and 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, Customs believes that




































































                                         -3-


          Gore-Tex is more than a mere trimming or lining.  Thus, the
          Explanatory Note language above directs us back to a considera-
          tion of the Chapter Notes, and application of Note 5.

          HOLDING:

              The cardigan sweater appears to be for women based on its
          styling and right over left button closure.  The other two
          sweaters are pullovers and may be worn by men or women.
          Therefore, the submitted sweaters are classifiable under
          subheading 6113.00.0090 as other garments, other than of cotton,
          women's, dutiable at 7.6 percent ad valorem, textile category
          659.

              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


































          6cc: Area Director, New York Seaport
          1cc: CITA
          1cc: Legal Reference Section
          1cc: Phil Robins