HQ 082445: Girls' Outerwear; Modification of NYRL 826839

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 082445

                        December 20, 1989


CLA-2 CO:R:C:G 082445 CRS

CATEGORY:  Classification

TARIFF NO.:  6210.30.1020

Ms. Jeanette Child
Sears, Roebuck and Co.
Sears Tower
Chicago, IL 60684

RE:  Girls' Outerwear; Modification of NYRL 826839

Dear Ms. Child:

     This is in reply to your letter dated June 13, 1988,
requesting that we review New York Ruling Letter (NYRL) 826839 of
May 13, 1988.

FACTS:

     The article in question is a girls' coat, style 20-1, made
in Korea.  The coat has a full front zipper opening with a snap
flap closure, rib knit cuffs, an elasticized waist, front scoop
pockets, and a stand-up collar with drawstring closure.  The
outer shell of the jacket is made from a 65 percent polyester, 35
percent cotton woven fabric, the reverse side of which is coated
with acrylic.  The jacket is lined with plain weave nylon quilted
polyester batt.  You state that the coat meets Sears' water
resistance requirements (less than one gram water penetration)
when tested at three feet pressure head for five minutes.

ISSUE:

     Whether the coat is properly classifiable under heading
6210 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) as a garment made up of fabrics of headings
5602, 5603, 5903, 5906, or 5907?  Alternatively, if not
classifiable under Heading 6210, whether the jacket should be
classified under the provision for water resistant coats of
subheading 6202.93.4500?

LAW AND ANALYSIS:

     The Explanatory Notes constitute the official interpretation
of the Harmonized System at the international level.  The General
Subheading Explanatory Note to Chapter 62 (at page 849) states
that articles made from quilted textile products of heading 5811,
HTSUSA, are to be classified according to the textile fabric of
the outer shell.  Specifically, it states that "it is the textile
material of the outer fabric which gives these articles their
essential character."

     According to the Explanatory Notes, heading 5811 covers
quilted textile products in the piece, including those consisting
of "a layer of fabric, normally knitted or woven, and a layer of
padding material...These materials are usually held together with
an adhesive or by...needling or stitching...."  The coat in
question consists of a layer of woven fabric and a layer of
padding material held together by stitching; for tariff
classification purposes, it is therefore an article made from a
quilted textile product of heading 5811, HTSUSA.

      Since the coat is made from a quilted textile product of
heading 5811, HTSUSA, it is classifiable according to the fabric
of its outer shell.  Here, the outer shell is made from a woven
fabric which is coated on one side with plastics material.
Heading 5903, HTSUSA, covers textile fabrics impregnated, coated,
covered or laminated with plastics.  We consider the jacket's
woven fabric to be coated for the purposes of heading 5903 since
the coating obscures the underlying fabric and is not merely the
result of a change in color.

     Heading 6210, HTSUSA, covers non-knitted or non-crocheted
garments made up of fabrics of various headings, including 5903.
The outer shell of the jacket is made from woven fabric which is
coated on one side with a plastics material of heading 5903, and
consequently we believe it is classifiable under heading 6210,
HTSUSA.  Moreover, since we believe the coat is properly
classifiable under heading 6210, we do not reach the issue of
whether it is a water resistant coat of subheading 6202.93.4500.

HOLDING:

     The coat in question is classifiable in subheading
6210.30.1020 under a provision for other garments of the type
described in subheadings 6202.11 to 6202.19, of man-made fibers,
other, and is dutiable at a rate of 7.6 percent ad valorem.  The
textile category is 635.

     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 renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the Customs Service, which is available for
inspection at your local Customs office.

     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.

     Pursuant to section 177.9, Customs Regulations (19 C.F.R.
177.9), NYRL 826839 of May 13, 1988, is modified in conformity
with the foregoing.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division