HQ 085294: Classification of a woman's coat

us-cbp-cross-rulings-hq-085294HQ 085294: Classification of a woman's coatGuidance

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 085294


                                     October 25, 1989


CLA-2 CO:R:C:G  085294  HP

CATEGORY:  Classification

TARIFF NO.:  6202.93.4500

Mr. Stephen M. Zelman
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004

RE:  Classification of a woman's coat

Dear Mr. Zelman:

     This is in reply to your letter of July 28, 1989, requesting
 reconsideration of NYRL
843191 of July 21, 1989.  Please reference your client Mulberry
Street Casuals, Ltd.

FACTS:

     In NYRL 843191, we classified a woman's three-quarter length
 100 percent nylon
woven coat, stated to have a plastics application on the inner
surface rendering the
garment water resistent, under subheading 6202.13.4020,
Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), as an other women's
overcoat, carcoat and
similar coat of man-made fibers.

     The garment has a full front opening with a zipper closure.
There is an overlapping
flap covering the zipper area that is secured by five metal
buttons.  Contrasting colored
fabric inserts are featured on the stand-up collar with a
drawstring closure, and on a
secondary stand-up collar.  Contrasting colored inserts are also
located on the two
front patch pockets, which have flap and button closures, and on
the two front slash
pockets.  At the bottom of the garment are two adjustable textile
 strips with D-rings.
On the upper back of the garment there is a contrasting colored
textile hanger loop.
The sleeve cuffs are elasticized.

ISSUE:

     Whether the instant garments are considered anoraks and
similar garments under the
HTSUSA?
LAW AND ANALYSIS:

     Subheadings 6201.11 through 6201.19, HTSUSA, provide for men
's or boy's overcoats,
carcoats, capes, cloaks and similar coats.  Subheadings 6201.91
through 6201.99, HTSUSA,
provide for men's or boy's anoraks (including ski jackets), wind
breakers and similar
articles.  Heading 6202 provides similar breakouts for women and
girls.  Classification
therefore is based upon whether the instant garment is similar to
 an overcoat, or is an
anorak and similar article.

     In HRL 081134 DSN of April 27, 1989, we held that for
classification under the
HTSUSA:

        ... we are distinguishing parka-type garments
        from anoraks.  Parka-type
        garments are classifiable under the provisions
        for overcoats, car-coats,
        capes, cloaks and similar articles, not under the
         provisions for anoraks
        (including ski-jackets) and similar articles.  In
         order for a garment to
        be considered a parka, it must have a hood, a
        complete opening at the
        front fastened by a zipper or a Velcro-like
        fastener, with or without a
        protective flap; a lining either quilted or of
        simulated fur fabric; a
        drawstring or other tightening device at the
        waist, except a belt, and
        outer pockets.  The length of the parka may vary
        from mid-thigh to
        knee.

         Anoraks have many features in common with parkas
        ; however, they
        differ in regards to the length of the garment.
        The length of an
        anorak can vary from waist length to mid-thigh
        only.  Anoraks must
        have a hood which can be concealed in the collar;
         a complete opening
        at the front fastened by a zipper or velcro [sic.
        ]; a lining quilted or
        padded, a drawstring or other means of tightening
        ; close-fitting
        elasticized sleeve-ends; collar and pockets.  If
        the length of the
        garment is longer than mid-thigh and yet has the
        features described
        above, it will nevertheless be considered a parka
         and classifiable under
        the provisions for overcoats, car-coats, capes,
        cloaks and similar
        articles.

          The term "similar articles" in relation to
        anoraks, includes garments
        which have the features of an anorak except for
        either a hood or a
        lining.  These similar articles include garments
        defined as anoraks
        which have only a partial opening and fastening
        device at the front.
     In HRL 083536 of October 23, 1989, however, we deemed

        ... parkas [to] have in common many of the
        characteristics of anoraks.
        Like anoraks, parkas are worn by those engaging
        in outdoor winter
        sports, or by those who prefer casual styled
        outerwear.  This distin
        guishes parkas and anoraks from overcoats,
        carcoats, storm coats, etc.,
        which are normally cut long and full to fit over
        a sports jacket, suit,
        dress, etc.  While length alone may be sufficient
         to view parkas as
        garments commercially distinct from anoraks,
        length alone is NOT
        sufficient to classify parkas outside the purview
         of the subheading for
        anoraks and similar articles.  Therefore, while
        the characteristics for
        anoraks and parkas we developed in HRL 081134 are
         still valid,
        identifying a garment as a parka will now place
        classification under the
        subheading for garments similar to anoraks.  In
        this respect, HRL
        081134 of June 12, 1989, is hereby revoked.

     The instant merchandise has many of the above-listed
characteristics for parkas,
and would be classifiable as articles similar to anoraks, except
that the garment is
missing a padded or quilted lining.  In HRL 083536, supra, we
ruled that

        [g]arments which would otherwise be covered by
        the term "anoraks
        (including ski-jackets) and similar articles" but
         have neither a hood nor
        a lining could however be covered by the term "
        and similar articles"
        when this is used in relation to the term
        windcheaters.  [Citation
        omitted.]

Therefore, the instant merchandise is classifiable as an anorak
and similar article.

HOLDING:

     You state that the instant merchandise is considered water
resistant in accordance
with AATCC Test Method 35-1985, as required by Additional U.S.
Note 2 to Chapter 62,
HTSUSA.  For the purposes of this ruling letter, we assume this
to be correct.

     As a result of the foregoing, the instant merchandise is
classified under subheading
6202.93.4500, HTSUSA, textile category 635, as women's or girls'
overcoats, carcoats,
capes, cloaks, anoraks (including ski-jackets), windbreakers and
similar articles (includ
ing padded, sleeveless jackets), other than those of heading 6204
, anoraks (including
ski-jackets), windbreakers and similar articles (including padded
, sleeveless jackets), of
man-made fibers, other, other, other, water resistant.  The
applicable rate of duty is 7.6
percent ad valorem.
     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 issuance of the U
.S. Customs Service,
which is updated weekly and is available 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.

     Pursuant to section 177.9, Customs Regulations (19 C.F.R.
177.9), the ruling letter
of July 21, 1989 is modified in conformity with the foregoing.


                                   Sincerely,


                                   John Durant, Director
                                   Commercial Rulings Division

Continua la tua ricerca in ChatGPT o Claude

Collega Omnilex per cercare nel corpus legale dal tuo assistente IA.