us-cbp-cross-rulings-hq-085544•HQ 085544: Classification of Woman's Jackets
HQ 085544: Classification of Woman's Jackets
us-cbp-cross-rulings-hq-085544HQ 085544: Classification of Woman's JacketsGuidance
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 085544
October 30, 1989
CLA-2 CO:R:C:G 085544 HP
CATEGORY: Classification
TARIFF NO.: 6202.93.4500
Mr. Richard M. Wortman
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49TH Street
New York, NY 10017
RE: Classification of Woman's Jackets
Dear Mr. Wortman:
This is in reply to your letter of August 8, 1989,
concerning the tariff classification
of woman's jackets, produced in Korea, under the Harmonized
Tariff Schedule of the
United States Annotated (HTSUSA). Please reference your client E
.L.C. Corp., 89-2647-
5(3)I.
FACTS:
The merchandise at issue consists of two women's 100% woven
trilobal nylon
jackets, styles 8007 and 8008, with a polyurethane coating on the
inner surface, and a
man-made, nonwoven fiber filling. You have stated that the
garment linings weigh 6
ounces per square yard in the body, and 4 ounces per square yard
in the sleeves. Each
style reaches to the waist, and contains a full-front opening
which zippers to the top of
the collar, zippered slant pockets at the waist, and an
elasticized waistband and cuffs.
You have also submitted a copy of a laboratory report testifying
to the fact that the
garments are considered water resistant within the definition set
forth in Additional
U.S. Note 2 to Chapter 62, HTSUSA. For the purposes of this
ruling letter, we assume
this to be true.
ISSUE:
Whether the garments are classifiable, as garments made up
of fabrics of heading
5603, in heading 6210, HTSUSA?
LAW AND ANALYSIS:
Heading 6202, HTSUSA, provides for, inter alia, women's or
girls' anoraks and
similar articles, including ski-jackets. Heading 6210, HTSUSA,
provides for, inter alia,
garments made up of fabrics of heading 5603 (nonwovens). The
General Rules of
Interpretation (GRI's) to the HTSUSA govern the classification of
goods in the tariff
schedule. GRI 1 states, in pertinent part:
... classification shall be determined according to
the terms of the headings and
any relative section or chapter notes ....
Goods which cannot be classified in accordance with GRI 1 are to
be classified in
accordance with subsequent GRI's, taken in order.
Subheading Note 2 to Section XI, HTSUSA, provides, in
pertinent part:
(A) Products of chapters 56 to 63 containing two
or more textile
materials are to be regarded as consisting wholly
of that textile
material which would be selected under note 2 to
this section for the
classification of a product of chapters 50 to 55
consisting of the same
textile materials.
(B) For the application of this rule:
(a) Where appropriate, only the part
which determines the
classification under general
interpretative rule 3 shall be taken
into account.
Note 2(A), Section XI, to which Subheading Note 2(A) refers,
provides:
Goods classifiable in chapters 50 to 55 or in
heading 5809 or 5902 and
of a mixture of two or more textile materials are
to be classified as if
consisting wholly of that one textile material
which predominates by
weight over each other textile material.
In applying the Section Note, we have stated that:
Subheading Note 2(A) is dependent on the
application of Section XI
Note 2(A). The subheading note states that the
classification of textile
garments and articles will be governed by the
textile material selected
under the section note. However, the section
note is directed towards
the classification of yarns and fabrics which are
a "mixture" of two or
more textile materials. According to the
Harmonized Commodity
Description and Coding System, Explanatory Notes,
at page 705 . . .,
textile materials may be mixed:
-prior to or during spinning;
-during twisting;
-during weaving.
Accordingly, the mixture of textile materials
contemplated in the
section note is not a mixture of two or more
separate fabrics. Before
the subheading note, which is predicated on the
section note, can be
utilized, it must first be determined to which of
the fabrics comprising
the article the section note (and, therefore, the
subheading note)
applies. The garment[s] in question [are]
made of [several] fabrics.
If those fabrics were imported together in fabric
form, Section XI Note
2(A) would not require that the weights of their
components be
compared and that classification be according to
the textile material
which predominates. Rather, they would be
classifiable as separate
fabrics. Therefore, where separate fabrics are
combined to form a
textile garment or article [as in the instant
matter], GRI 3 is utilized
first to select which fabric [(and which part of
the garment that fabric
comprises)] will determine classification.
HRL 084012 PR of June 12, 1989.
Accordingly, where the instant garments contain parts or
accessories that materially
contribute to their character or usefulness, those parts or
accessories must be con
sidered along with the outer shell in determining the applicable
classification. Following
Subheading Note 2(B)(a) to Section XI, GRI 3 is consulted to
determine which portions
of the garment are to be considered in applying Subheading Note 2
(A).
The question of whether a nonwoven interlining is considered
when classifying a
jacket was recently addressed. In HRL 085149 PR of October 3,
1989, we stated:
In our ruling of June 13, 1989, file 083721, a
jacket with a heavy
nonwoven fabric insulating layer was determined
to be classifiable in
[heading 6210]. This result was obtained because
the heavy nonwoven
fabric contributed significantly to the garment
and, therefore, could not
be ignored. Note that in view of the
classification, even though the
garment was determined to be "made up of fabrics"
of heading 5603,
the garment was not determined to have its
essential character
imparted by the nonwoven fabric. While not
expressly stated in the
ruling, the nonwoven insulating layer was much
heavier than that
normally found in similar garments. We are
informed that a normal
nonwoven insulating layer weighs 8 ounces per
square yard.
The Explanatory Notes to the HTSUSA constitute the official
interpretation of the
tariff at the international level. The General Explanatory Note
to Chapter 62 states
that "[t]he classification of goods in this Chapter is not
affected by the presence of
parts or accessories ..." of various materials, unless "the
presence of such materials
constitutes more than mere trimming...." Since normal linings
fall within the category
of "mere trimming," the 6 ounce nonwoven lining does not affect
the classification of
the instant garments.
HOLDING:
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.
Sincerely,
John Durant, Director
Commercial Rulings Division
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