HQ 085829: Protest No. 1001 9-003687 of July 6, 1989, and request forfurther review filed by Coudert Brothers on behalf of XXXXXXXXX.,New York, New York. made up;garments;coated;visible;naked;5903

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 085829

                        January 16, 1990

CLA-2 CO:R:C:G  085829  HP

CATEGORY:  Classification

TARIFF NO.:  6210.50.1010

Mr. John J. Martuge
Area Director of Customs
U.S. Customs Service
John F. Kennedy International Airport
Building 178
Jamaica, NY 11430

RE:  Protest No. 1001 9-003687 of July 6, 1989, and request for
further review filed by Coudert Brothers on behalf of XXXXXXXXX.,
New York, New York. made up;garments;coated;visible;naked;5903

Dear Mr. Martuge:

     Protest and request for further review were timely filed
against your liquidation of entry number XXXXXXXXX covering
shipments of girls' jackets.

FACTS:

     The merchandise at issue consists of 3000 pieces of girls'
anorak-like garments, Style 2419.  The outer shell is composed of
600 millimeters of 100% polyurethane (PU), laminated to a 100%
woven polyester backing.  Panels (11/2" x 31/4") located on
either side of the full front zipper, and the outer surfaces of
the two side pockets (61/2" x 31/4"), are constructed of 100%
knitted acrylic fabric.  The knitted portion is of a contrasting
color to the remaining outer shell, and imparts a substantial
decorative effect.  The lining of the jacket is 100% woven nylon,
and the filling is 100% nonwoven polyester.  The jacket contains
a non-detachable hood with drawstring, full front snap closure
over the zipper, and elasticized neck, wrists, and waistband.

ISSUE:

     Whether the presence of the knitted acrylic fabric on the
outer shell precludes classification of the jacket under heading
6210, Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)?

LAW AND ANALYSIS:

     Heading 5903, HTSUSA, provides for classification of textile
fabrics impregnated, coated, covered or laminated with plastics,
other than tire cord covered by Heading 5902.

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

          Heading No. 59.03 applies to:

          (a) Textile fabrics, impregnated, coated, covered or
          laminated with plastics, ... other than:

               (1) Fabrics in which the impregnation, coating or
               covering cannot be seen with the naked eye (usual-
               ly Chapters 50 to 55, 58 or 60); for the purpose
               of this provision, no account should be taken of
               any resulting change of colour; * * *

     The wording of Note 2(a)(1) ("cannot be seen with 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, covered or laminated.  The plastics material added to the
fabric must be visibly distinguishable from that fabric without
the use of magnification.  Any change in the "feel" of the
material is not taken into account.  In essence, the plastics
coating must alter the visual characteristic of the fabric in
order for the fabric to be considered coated with plastics.

     Applying the statutory test to the submitted samples, using
normally corrected vision in a well lighted room, the PU lamina-
tion on the outer shell is clearly visible to the naked eye. 
Therefore, the outer shell fabric is classifiable under heading
5903, HTSUSA.

     Heading 6210, HTSUSA, provides for garments made up of
fabrics of, inter alia, heading 5903.  In HRL 081134 of April 27,
1989, we stated that

          [t]he term "made up" is defined in Section
          XI, note 7, which includes articles which are
          (e) assembled by sewing, gumming or other-
          wise.  Note 7 does not further define the
          above,  so the Explanatory Notes, which con-
          stitute the official interpretation of the
          tariff at the international level, are uti-
          lized.  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 enumer-
          ated headings, and which imparts a signifi-
          cant characteristic to that garment.  [It is
          clear in the instant matter that the PU por-
          tion of the outer shell, covering the majori-
          ty of the surface area and providing protec-
          tion from inclement weather, imparts such a
          significant characteristic.]

               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 [merchandise is] specifically des-
          cribed in [the] heading[] providing for
          coats, anoraks and similar articles, ... they
          are, nevertheless, classifiable in Heading
          6210, "garments, made up of fabrics of head-
          ing 5903...."  Thus, they are classified
          according to General Rule of Interpretation
          (GRI) 1, in Heading 6210.

HOLDING:

     As a result of the foregoing, the instant merchandise is
classifiable under subheading 6210.50.1010, HTSUSA, as garments,
made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907,
other women's or girls' garments, of man-made fibers, having an
outer surface impregnated, coated, covered or laminated with
rubber or plastics material which completely obscures the under-
lying fabric.  You should GRANT this protest in full.  A copy of
this decision should be forwarded to the law firm of Coudert
Brothers.


                           Sincerely,


                      John Durant, Director
                   Commercial Rulings Division