HQ 085186: Classification of five styles of motorcycle jackets under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)

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 085186

                                October 17, 1989


      CLA-2 CO:R:C:G  085186  CMR  840426

      CATEGORY: Classification

      TARIFF NO.: 3926.20.5050

      Mr. Basil Lindsay
      RRF Industries, Inc.
      34 West 33rd Street, Rm 712
      New York, New York  10001

      RE: Classification of five styles of motorcycle jackets under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA)

      Dear Mr. Basil:

           This ruling is in response to your letter of April 27, 1989,
      requesting the classification of five styles of motorcycle jackets
      made in Korea.  The Area Director of Customs, New York Seaport, has
      responded to your inquiry on one of the five garments, style 2181,
      and forwarded the remaining four styles to this office for a
      response.

      FACTS:

           The four styles at issue, styles 2741, 2731, 2751, and 2791 are
      men's imitation leather motorcycle jackets.  The jackets' outer
      shells are constructed from a 100 percent acrylic, warp knit, pile
      textile fabric with a polyvinylchloride type plastics coating on the
      outer surface.  The plastic coating appears to be a cellular plastic.
      It is textured to create an imitation leather appearance and
      completely obscures the underlying textile fabric.  The jackets have
      nylon taffeta linings and interlinings of nonwoven polyester filling.

           Style 2741 has a spread collar with a snap closure on each end
      of the collar; epaulets with snaps; long sleeves with zipper closures
      at the cuffs; a full-front opening with a zipper closure and two snap
      closures that hold down the placket; two front side entry pockets at
      the waist with zipper closures; a zippered, left chest pocket; a
      front flap pocket with a snap closure near the waist; an inside
      breast pocket; expansion pleats on the back of the garment extending
      from the shoulder to the underarm area; and a belt with a buckle
      closure at the waist.











                                       -2-


           Style 2731 has a spread collar, long sleeves with rib knit
      cuffs, epaulets, a full front opening with a zipper closure and two
      snap closures for the placket (one on the top side of the zipper, the
      other on the bottom side), two double-entry front pockets at the
      waist, and a rib knit waistband.  The pockets have access at the top
      and at the side and feature pocket flaps with snap closures securing
      the top entry.

           Style 2751 has a stand-up collar with a tab snap closure (collar
      can be worn turned down), long sleeves with rib knit cuffs, a full
      front opening with a zipper closure, two inset slant pockets at the
      waist, an inside breast pocket, and a rib knit waistband.

           Style 2791 has a synthetic fur collar with a buckle and strap
      closure, long sleeves with self-fabric cuffs and snap closures, a
      full front opening with a zipper closure, two snap closures on the
      upper portion of the front placket, a tab and snap closure on the
      lower portion of the front placket, grommets in the underarm area,
      expansion pleats on the back of the garment extending from the
      shoulder to the underarm area, two expandable patch pockets at the
      waist with flaps and single snap closures, an inside breast pocket,
      and an elasticized waistband.

      ISSUE:

           Are the garments at issue classifiable as wearing apparel of
      plastics in subheading 3926.20.5050, HTSUSA, or as garments made up
      of knitted or crocheted fabrics of heading 5903, 5906 or 5907 in
      subheading 6113.00.0005, HTSUSA?

      LAW AND ANALYSIS:

           Classification of products under the HTSUSA is governed by the
      General Rules of Interpretation (GRIs).  GRI 1 provides that
      classification shall be determined according to the terms of the
      headings and any relative section or chapter notes, and provided such
      headings or notes do not otherwise require, according to [the
      remaining GRIs taken in order].

           The competing provisions for classification of these garments
      are heading 3926, HTSUSA, which provides for other articles of
      plastics and includes subheading 3926.20 which provides for articles
      of apparel and clothing accessories and heading 6113, HTSUSA, which
      provides for garments made up of knitted or crocheted fabrics of
      (among other headings listed) heading 5903.

           Chapter 59, Note 1, provides, in pertinent part: "Except where
      the context otherwise requires, for the purposes of this Chapter the
      expression 'textile fabrics' applies only to the . . . [among other's
      listed] knitted or crocheted fabrics of heading No. 60.02."











                                       -3-


           Chapter 60, Note 1(c), provides: "This Chapter does not cover:
      (c) Knitted or crocheted fabrics, impregnated, coated, covered or
      laminated, of Chapter 59.  However, knitted or crocheted pile
      fabrics, impregnated, coated, covered or laminated, remain classified
      in heading 6001.

           According to the Customs Laboratory report, the warp knit fabric
      in each of the jackets at issue is a pile fabric with loop-raised
      fabric construction.  Since the fabric is knit pile, it remains
      classified in heading 6001 and not in Chapter 59.  As the fabric is
      not classifiable in Chapter 59, the apparel is not classifiable in
      heading 6113, HTSUSA, which provides for garments made up of knitted
      or crocheted fabrics of (among other headings listed) heading 5903,
      HTSUSA.

           The issue of the classification of plastics and textile
      combinations is addressed in the General Explanatory Notes to Chapter
      39.  The Explanatory Notes are the official interpretation of the
      HTSUS at the international level.  The pertinent language is as
      follows: "The following products are also covered by this Chapter:
      (d) Plates, sheets and strips of cellular plastics combined with
      textile fabrics, felt or nonwovens, where the textile is present
      merely for reinforcing purposes."

           Reading the notes for Chapters 59, 60 and 39 together, it
      appears that where a knit pile fabric is impregnated, coated, covered
      or laminated with cellular plastics, it is classifiable in heading
      6001, HTSUSA, unless the textile fabric is present merely for
      reinforcing purposes.  We believe that is the case in this instance.
      In our view, the fabric backing, although substantial, is present
      only for the purpose of preventing the tearing or stretching of the
      outer plastics layer.  Therefore, the fabric is more specifically a
      fabric of Chapter 39 than a fabric of Chapter 60.  The jackets made
      up of such fabric are therefore classifiable in Chapter 39.

      HOLDING:

           The jackets at issue are classifiable under the provision for
      other articles of apparel of plastics, subheading 3926.20.5050,
      HTSUSA, dutiable at 5 percent ad valorem.


                                      Sincerely,



                                      John Durant, Director
                                      Commercial Rulings Division













      6cc: Area Director, New York Seaport
      1cc: CITA
      1cc: Legal Reference Section
      1cc: Phil Robins