HQ 951339: Classification of a reversible men's parka

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 951339
                         October 5,1992

CLA-2 CO:R:T:C 951339 jlj

CATEGORY: Classification

TARIFF NO.: 6201.11.0010; 6201.13.4030

Mr. Richard Wortman
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, New York 10017

RE: Classification of a reversible men's parka

Dear Mr. Wortman:

     In your letter of February 6, 1991, you requested a tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) for a men's woven reversible outerwear
garment manufactured in Hong Kong, South Korea and other
countries.  You submitted a sample along with your letter.

FACTS:

     The sample submitted is a men's reversible outerwear
garment, style number 4077.  One side of the garment is made of a
75 percent woven wool/15 percent nylon/5 percent polyester/5
percent other fiber fabric.  The reverse side of the garment is
made of 100 percent nylon fabric which is said to have a
polyurethane coating for water resistance.  We note that the
coating is not visible to the naked eye, so the fabric is not
classifiable as a coated fabric.  Both sides have an attached
hood.

     The garment is cut full and long to fit over a sport jacket.
The garment has raglan sleeves for an unrestricted fit.  

     On the wool blend side of the garment, there is a full front
opening with a heavy duty zipper closure and three Velco-type
fasteners.  An overlapping flap secured by snaps and fastened by
three wood toggles with braided textile loops covers the zipper
area.  The garment has two vertical chest pockets with flaps
located below the waist, long full sleeves with no cuffs, and an
integral hood secured by a reversible snap and a drawcord with
plastic cord stoppers.  A drawcord with plastic stoppers is also
at the bottom hem.
     The nylon fabric side of the garment has a full front
opening with a heavy duty zipper closure.  An overlapping flap
secured by three Velco-type fasteners covers the zipper area. 
The garment has a drawcord tightening with plastic cord stoppers
at the waist and a drawcord at the bottom hem.  There are two
diagonal slash pockets at the waist.

ISSUE:

     What is the proper HTSUSA classification of this garment?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order.  GRI 1 provides that classification shall be according
to the terms of the headings and any relative section or chapter
notes.

     GRI 3, HTSUSA, which covers composite goods consisting of
different materials, states as follows:  

     When...for any...reason, 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.  However,    
              when two or more headings each refer to part only  
              of the materials or substances contained in mixed  
              or composite goods or to part only of the items in
              a set put up for retail sale, those headings are to
              be regarded as equally specific in relation to     
              those goods, even if one of them gives a more      
              complete or precise description of the goods.

          (b) Mixtures, composite goods consisting of different  
              materials or made up of different components, and  
              goods put up in sets for retail sale, which cannot
              be classified by reference to 3 (a), shall be      
              classified as if they consisted of the material or
              component which gives them their essential          
              character, insofar as this criterion is applicable.

     The instant garment constitutes a composite good consisting
of different materials, therefore we must consult GRI 3 to
ascertain its HTSUSA classification.  GRI 3 (a) says that this
type of merchandise, in which there are two main types of
materials, nylon fabric and wool fabric, must be treated as if
the applicable wool subheading for carcoats for men,
6201.11.0010, HTSUSA, and the applicable nylon subheading for
carcoats for men, 6201.13.4030, HTSUSA, are equally specific. 
Inasmuch as we cannot determine a classification under GRI 3 (a),
we turn to GRI 3 (b), which states that the garment must be
classified as if it consisted of the material which gives the
article its essential character.

     The Explanatory Notes [EN], the international interpretation
of the HS, state as follows regarding the concept of "essential
character" under GRI 3 (b):

     The factor which determines essential character will vary as
     between different kinds of goods. It may, for example, be   
     determined by the nature of the material or component, its  
     bulk, quantity, weight or value, or by the role of a        
     constituent material in relation to the use of the goods.

Here, the nature of the wool side as opposed to the nylon side is
in question.
     
     An examination of the sample is in order.  It is our opinion
that the black nylon side probably would not be worn very much
because of: (1) its drab appearance; (2) the uncomfortable nature
of its sleeve cuffs; (3) the fact that there is a 3 inch wide
strip of fabric around the edge of the hood which readily absorbs
water; and (4) the fact there is nothing to prevent water from
entering the slant pockets.  We believe that the wool side's
bright color, pockets, toggle closures and other styling features
clearly indicate that the garment would be purchased by a
consumer because of those features and because of that side.

     We find, therefore, that the wool side constitutes the
essential character of the coat.  Under GRI 3 (b), this means
that the garment must be classified under the tariff provision
for the wool side, subheading 6201.11.0010, HTSUSA.  

HOLDING: 
     
     The instant reversible coat is classified under subheading
6201.11.0010, HTSUSA, dutiable at the rate of 52.9 cents per
kilogram plus 21 percent ad valorem.  Textile category 434
pertains to merchandise classified in this subheading.  
          
     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements. 

     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.  Inasmuch
as 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.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division