HQ 081990: Boys' Woven 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 081990

                        November 9, 1989



CLA-2 CO:R:C:G 081990 CRS

CATEGORY:  Classification

TARIFF NO.:  6201; 6210.40.1020

Mr. Jerry Jacobs
Outerstuff, Ltd.
1333 Broadway
New York, NY 10018

RE:  Boys' Woven Jacket

Dear Mr. Jacobs:

     This is in reply your letter, to our New York office, dated
January 26, 1988, in which you requested a binding ruling under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) of a boys' jacket imported from Korea.  A sample was
submitted with your request.

FACTS:

     The article in question is a woven jacket with detachable
hood, style numbers 4117 and 6117.  Style 4117 is for boys' sizes
2-4; style 6117 fits sizes 4-7.  The body of the jacket is a one-
piece garment comprised of an inner lining covering the chest
area which is sewn into an outer shell.  The inner lining has a
zipper fastening and a rib knit collar while the outer shell has
snap fastenings.  The sleeve cuffs and waist are made from
elasticized fabric, with the exception of the front part of the
waistband.  The jacket has side pockets with velcro closures and
a left sleeve pocket with a zipper fastening.  Both the inner and
outer shells are made of nylon and are coated with polyurethane.
The insulation is polyester.

ISSUE:

     Whether the jacket is a made up garment of fabric of
heading 5903 such that it is classifiable under heading 6210,
HTSUSA?

LAW AND ANALYSIS:

     Merchandise is classified under the HTSUSA according to the
General Rules of Interpretation (GRIs).  GRI 1 provides that the
classification of articles is to be determined according to the
terms of the headings and any relative section or chapter notes.

     Heading 6210, HTSUSA, covers garments made up of fabrics of
heading 5602, 5603, 5903, 5906 or 5907.  Heading 5903, HTSUSA,
applies to textile fabrics impregnated, coated, covered or
laminated with plastics, other than those of heading 5902.  Note
2(a)(1) to chapter 59, HTSUSA, states in relevant part that
heading 5903 applies to all such textile fabrics other than

     (1)  Fabrics in which the impregnation, coating or covering
     cannot be seen with the naked eye...; for the purposes of
     this provision, no account should be taken of any resulting
     change of color.

In this instance, the coating is visible to the naked eye in that
it obscures the weave of the underlying nylon fabric.  Thus,
although the coating does produce a noticeable change in color,
what the eye perceives is not merely a color change but the
coating itself.  Consequently, we consider the woven material of
the outer shell to be a coated fabric of heading 5903, HTSUSA.

     Although the nonwoven polyester insulation adds a desirable
feature to the jacket in providing additional warmth, it is of a
weight normally found in similar garments and, therefore, will
not be considered in determining the classification of the
jacket.

     Heading 6201 covers men's or boys' overcoats...windbreakers
and similar articles.  However, in this instance, the inner and
outer shells of the jacket consist entirely of fabrics which are
covered under heading 5903 and, consequently, the jacket is "made
up" of those fabrics.  Since there is a specific heading (through
to the ten digit level) which provides for garments made up of
those fabrics, GRI 1 governs classification, and the jacket is
classifiable in heading 6210.

HOLDING:

     The jacket is classifiable in subheading 6210.40.1020 under
a provision for other men's or boys garments, of man-made fibers,
other, anoraks (including ski-jackets), windbreakers and similar
articles, and is subject to duty at a rate of 7.6 percent ad
valorem.  The textile category is 634.

     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 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 importation of this merchandise to
determine the current status of any import restraints or
requirements.

                         Sincerely,



                         John Durant, Director
                         Commercial Rulings Division