HQ 084573: Reconsideration of NYRL 825164

us-cbp-cross-rulings-hq-084573HQ 084573: Reconsideration of NYRL 825164Guidance

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 084573

                        SEPTEMBER 6, 1989


CLA-2 CO:R:C:G  084573  PR

CATEGORY:  Classification

TARIFF NO.:  3926; 6113.00.0005; 6210.20.2010

Robert Torresen, Esquire
Sharretts, Paley, Carter & Blauvelt, P.C.
1707 L Street, N.W.
Washington, D.C. 20036

RE:  Reconsideration of NYRL 825164

Dear Mr. Torresen:

     This ruling is in response to your letter of May 8, 1989,
on behalf of RRF Industries, Inc., concerning the classification
two submitted sample garments.  You ask that we review NYRL
825164, dated October 27,1987.

FACTS:

     Two samples were submitted.  Both are boys' long sleeve
short length jackets with full front zippered openings, rib knit
elasticized waistbands and cuffs, woven man-made fiber linings,
and outer shells which consist of nontransparent compact plastics
coatings or coverings which completely obscure underlying textile
base fabrics.  One sample has an outer shell of polyurethane on a
woven cotton fabric backing and a man-made fiber batting, while
the other sample has an outer shell of polyurethane on a knit
nylon fabric backing and is a light-weight garment.  Both are
labeled to be products of Korea.

ISSUE:

     The issue presented is whether the instant samples are
classifiable in Chapter 39, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), as garments of plastics, or in
Chapters 61 and 62, HTSUSA, as garments made up of coated
fabrics.  NYRL 825164 ruled that the jackets were classifiable in
Chapters 61 and 62.

LAW AND ANALYSIS:

     The importer's representative believes that the garments are
classifiable under Heading 3926, HTSUSA, a provision which
provides for other articles of plastics.  Subheading 3926.20
provides for articles of apparel.  This position is based on a
comparison between the new HTSUSA and the old Tariff Schedules
of the United States Annotated (TSUSA) of the rates of duty
previously applicable to the subject merchandise and Note 1(h) to
Section XI, HTSUSA, wherein Chapters 61 and 62 are located, which
states that Section XI does not cover fabrics impregnated,
coated, covered, or laminated with plastics, or articles thereof,
of Chapter 39, HTSUSA.

     The competing provisions are Heading 6113, HTSUSA, which
provides for garments made up of knitted or crocheted fabrics of
Heading 5903, HTSUSA, and Heading 6210, HTSUSA, which provides
for garments made up of woven and nonwoven fabrics of Heading
5903, HTSUSA.

     Heading 5903 provides for "Textile fabrics impregnated,
coated, covered or laminated with plastics."  Chapter 59 Note 2,
HTSUSA, states, in pertinent part, that 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 * * * for
          the purpose of this provision, no account should be
          taken of any resulting change of color;

                    *         *         *

          (3) Products in which the textile fabric is either
          completely embedded in plastics or entirely coated or
          covered on both sides with such material, provided that
          such coating or covering can be seen with the naked eye
          with no account being taken of any resulting change of
          color (chapter 39);

                    *         *         *

     The outer shell fabrics of both garments are described by
both Heading 5903 and Chapter 59 Note 2(a).  If imported as
material, those fabrics would not be precluded from
classification in Heading 5903 by any of the exceptions listed
under Note 2(a).  Accordingly, the garments are "made up of
fabrics of Heading 5903" and are described by Headings 6113 and
6210.  As such, the jackets are not articles of material
classifiable in Chapter 39.

     Since each of the garments are described by two tariff
provisions, the General Rules of Interpretation (GRI's) must be
used to determine under which provision each garment is
classifiable.  General Rule of Interpretation 3, HTSUSA,
provides, in pertinent part:

     When * * * goods are, prima facie, classifiable under two or
     more headings, classification shall be effected as follows:

     (a)  The heading which provides the most specific
          description shall be preferred to headings providing a
          more general description.

     Headings 6113 and 6210, which provide for garments made up
of specific fabrics, are more specific than Heading 3926, which
merely provides for other articles of plastics, the garments are
classifiable under Headings 6113 and 6210 in accordance with GRI
3(a).

HOLDING:

     The lighter weight jacket, which has an outer shell of
plastics on a knit nylon fabric base, is classifiable under
Subheading 6113.00.0005, HTSUSA, which provides for men's and
boys' coats and jackets made up of knitted fabrics of Heading
5903 and which have an outer surface of plastics which completely
obscures the underlying fabric.  The 1989 rate of duty
applicable, as a product of Korea, is 7.6 percent ad valorem.

     The heavier garment, which has an outer shell of plastics
on a woven cotton base fabric, is classifiable under Subheading
6210.20.2010, HTSUSA, which provides for garments of the type
described in Subheadings 6201.11 to 6201.19, HTSUSA,
(windbreakers, anoraks, car coats, and similar garments), made up
of fabrics of Heading 5903, and having an outer surface of
plastics which completely obscures the underlying fabric.  The
1989 rate of duty applicable, as a product of Korea, is 6.6
percent ad valorem.


                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division

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