HQ 085668: Tariff Status of a Jacket

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 085668

                        NOVEMBER 3, 1989


CLA-2 CO:R:C:G  085668  PR

CATEGORY:  Classification

TARIFF NO.:  6113.00.0015

Mr. Robert F. Walker, Jr.
Conimex Inc.
316 Nowell Farme Road
Carlisle, Mass. 01714

RE:  Tariff Status of a Jacket

Dear Mr. Walker:

     This ruling is in further response to your letter of August
21, 1989, on behalf of North Atlantic Group, concerning the
classification of a "Polar" jacket and neoprene gloves and
beanie.  Our Area Director, New York Seaport, has furnished you
with a ruling on the classification of the gloves and beanie.
Therefore, this ruling will be concerned only with the jacket
portion of your inquiry.

FACTS:

     The jacket in issue, style 3910-P, appears to be a man's
waist-length garment.  It has raglan-style long sleeves and a
stand collar, both of which are made of a polyurethane plastics
coated nylon woven oxford fabric.  This fabric, if imported as
material, would not qualify as a plastics coated or covered
fabric, under Heading 5903, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), because the plastics cannot be
seen with the naked eye.  The remainder of the garment (including
cuffs) consists of a layer of cellular neoprene sandwiched
between layers of knitted man-made fiber fabrics.  This three
layer combination, if imported as material, would be classifiable
under Heading 5903, HTSUSA.

     The jacket has slanted pockets at the waist with zipper
closures, a full front opening with a zipper closure, and a
fabric neck closure.  The inquirer indicates that the jackets
will be used to provide thermal insulation when engaged in water
sports (e.g. kayaking, canoeing).

ISSUE:

     The issue presented is whether the subject garment is
classifiable under Heading 6113, HTSUSA, which provides for
garments made up of knitted fabrics of Heading 5903.

LAW AND ANALYSIS:

     The portion of the garment providing the greatest visual
impact is the body which is composed of the three layer laminated
material.  That is also the portion which provides the thermal
insulation which is the main function of the jacket.  This office
has previously ruled that garments are "made up" of fabrics of
Heading 5903, as long as those fabrics are significant and
meaningful with relation to the garments in question.  HRL
081134, dated April 27,1989; 080947, dated January 30, 1989.

     The question of essential character is not in issue in this
case since we only look to that criterion after having progressed
through the General Rules of Interpretation (GRI's) of the HTSUSA
to GRI 3(b), HTSUSA.  In this instance, under our present
interpretation, we do not proceed beyond GRI 1, HTSUSA, which
provides that the classification of merchandise shall be
determined according to the terms of the headings and any
relevant section or chapter notes.  Here, the garment consists
of substantial portions of fabrics which are covered under
Heading 5903 and, therefore, the garment is "made up" of those
fabrics.  Since there is a specific heading (through to the 10-
digit level) which provides for garments made up of those
fabrics, GRI 1 governs the classification of this garment.

HOLDING:

     The "Polar" jacket described above is classifiable under
the provision for men's coats or jackets made up of knitted
fabrics of Heading 5903, in Subheading 6113.00.0015, HTSUSA, with
duty, as a product of Taiwan, at the 1989 rate of 7.6 percent ad
valorem.  The designated textile and apparel category for that
subheading is 334.

     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 U.S. 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 importing the merchandise to determine
the current applicability of any import restraints or
requirements.



                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division