HQ 084331: Classification of a women's coat, style 9050

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 084331

                                 August 25, 1989


      CLA-2 CO:R:C:G  084331  CMR  835019

      CATEGORY: Classification

      TARIFF NO.: 6210.30.1020

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

      RE: Classification of a women's coat, style 9050

      Dear Ms. Shira:

           This ruling is in response to your letter of December 20, 1988,
      on behalf of Saxton Hall, requesting the classification of a women's
      coat under the Harmonized Tariff Schedule of the United States
      Annotated (HTSUSA).

      FACTS:

           The submitted sample is a women's coat, style 9050, with a woven
      outershell of 70 percent man-made fibers and 30 percent wool.  The
      outershell is laminated by a heat process to an inner lining of non-
      fibrous polyurethane foam with a nylon tricot backing.  A separate,
      woven lining, which appears to be of man-made fibers, is sewn into
      the garment.  The weight of the textile shell material is 22/23
      ounces per square yard, and the foam thickness is .05905 inches.

           The garment has a double-breasted, full-front, buttoned opening,
      lapels, a buttoned tab on each sleeve, front pockets and a half belt
      across the back.  The garment does not extend to 3/4 length.

      ISSUE:

           Is the garment classifiable in heading 6210, HTSUSA, as a
      garment made up of fabric of heading 5903, HTSUSA?
















                                       -2-


      LAW AND ANALYSIS:

           The submitted sample is a women's coat and as such would be
      classifiable under subheading 6202.13, HTSUSA, which provides for
      women's overcoats, carcoats, capes, cloaks and similar coats of man-
      made fibers.  However, Note 5, Chapter 62, provides:

           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.

           Heading 6210 provides for "Garments, made up of fabrics of
      heading 5602, 5603, 5903, 5906 or 5907."  Heading 5903, Chapter 59,
      HTSUSA, provides for textile fabrics impregnated, coated, covered, or
      laminated with plastics, other than tire cord fabrics.  In order to
      determine if the garment is classifiable in 6210, we must determine
      if, in this case, the outershell fabric is fabric of heading 5903.

           Note 2 to Chapter 59, 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 * * * 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 imbedded 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);

                             *          *          *

                (5) Plates, sheets or strip of cellular plastics, combined
                with textile fabric, where the textile fabric is present
                merely for reinforcing purposes (chapter 39).

           The fabric of the outershell of the garment does not fall within
      any of the exceptions of Note 2 and, therefore, meets the require-
      ments for classification in Heading 5903.












                                       -3-


           As the outershell fabric is fabric of Heading 5903, the garment
      is classifiable in Heading 6210, as a garment made up of fabric of
      Heading 5903.

      HOLDING:

           The garment at issue is classifiable as a garment made up of
      fabric of Heading 5903, in subheading 6210.30.1020, HTSUSA, which
      provides for other garments, of the type described in subheadings
      6202.11 to 6202.19, of man-made fibers, other.  The garment falls in
      textile category 635 and is subject to a duty rate of 7.6 percent ad
      valorem.

           Your sample will be returned, under separate cover, as
      requested.

           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