us-cbp-cross-rulings-hq-085679•HQ 085679: Women's jackets and coated fabric
HQ 085679: Women's jackets and coated fabric
us-cbp-cross-rulings-hq-085679HQ 085679: Women's jackets and coated fabricGuidance
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 085679
November 3, 1989
CLA-2 CO:R:C:G 085679 HP
CATEGORY: Classification
TARIFF NO.: 5407.42.0030; 6202.93.4500
Mr. William J. Maloney
Rode & Qualey
295 Madison Avenue
New York, NY 10017
RE: Women's jackets and coated fabric
Dear Mr. Maloney:
This is in reply to your letter of August 22, 1989,
concerning the tariff classification of coated fabric and ski
jackets, produced in Japan and Hong Kong, respectively, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Please reference your client Apparel Connections, Inc.
FACTS:
The merchandise at issue consists of coated nylon fabric and
women's ski jackets composed of this fabric.
The fabric, article number XYA-0552-WMC, is woven of 100%
nylon and coated with 500 millimeters of white acrylic. You have
submitted both coated and non-coated samples of 14 colors
described as follows:
COLOR NAME COLOR NUMBER
Black 1000
Charcoal 1200
Silver 1300
Navy 2000
Azure 2400
Royal 2800
Jade 4000
Teal 4200
Mint 4400
Ruby 6000
Carnation 6200
Fuchsia 6400
Periwinkle 7500
Grape 7800
The jacket has a shell composed of the acrylic coated nylon
fabric described above, a lining of 100% nylon, and a batting of
100% polyester fiber quilted to the jacket lining. The jacket
extends to approximately waist length, has a full front opening
secured by a high-rise zipper, two zippered pockets, partly
elasticized waist, elasticized cuffs, and a hanger loop sewn to
the back of the garment mid-way between the shoulder seams. You
have stated that the garment is considered water resistant as
defined in Additional U.S. Note 2 to chapter 62, HTSUSA.
ISSUE:
Whether the fabric is considered coated with plastics under
HTSUSA; whether the garment is made up of fabrics coated with
plastics under HTSUSA?
LAW AND ANALYSIS:
Fabrics
Heading 5903, HTSUSA, provides for classification of
textile fabrics impregnated, coated, covered or laminated with
plastics, other than tire cord covered by Heading 5902.
Note 2 of Chapter 59, HTSUSA, provides, in pertinent part:
Heading No. 59.03 applies to:
(a) Textile fabrics, impregnated, coated, covered or
laminated with plastics, ... other than:
(1) Fabrics in which the impregnation, coating or
covering cannot be seen with the naked eye
(usually Chapters 50 to 55, 58 or 60); for the
purpose of this provision, no account should be
taken of any resulting change of colour; * * *
The wording of Note 2(a)(1) ("cannot be seen with the naked
eye") is a clear expression by the drafters of the Harmonized
System that a significant, if not substantial, amount of material
must be added to a fabric for it to be considered "impregnated,
coated, covered or laminated. The plastics material added to the
fabric must be visibly distinguishable from that fabric without
the use of magnification. Any change in the "feel" of the
material is not taken into account. In essence, the plastics
coating must alter the visual characteristic of the fabric in
order for the fabric to be considered coated with plastics.
Applying the statutory test to the submitted samples, using
normally corrected vision in a well lighted room, we note that
the instant merchandise has a whitish cast on the surface caused
by the acrylic; this uniform change, however, is nothing more
than a change in color. The white speckled appearance, seemingly
caused by burst bubbles, does visually alter the surface
character of the fabric underneath the dots, and is visible to
the naked eye. Fabrics spattered with visible plastics are
provided for by heading 5903, however, only when the plastics are
capable of forming a bond to other fabrics on the application of
heat or pressure. See HRL 083993 of June 20, 1989 (fusible
interlining material). The fabric, therefore, is not considered
coated with plastics.
Jacket
Heading 6202, HTSUSA, provides for, inter alia, women's
anoraks and similar articles, including ski-jackets. Heading
6210, HTSUSA, provides for garments made up of fabrics of, inter
alia, 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.
Note 5 to Chapter 62, HTSUSA, states that "[g]arments which
are, prima facie, classifiable both in heading 6210 and in other
headings of this chapter, ... are to be classified in heading
6210." Therefore, if the jacket is considered "made up of
fabrics of heading 5603," classification in heading 6210 would be
correct.
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 clas-
sifiable 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 clas-
sification 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 8 ounce nonwoven lining does not affect the
classification of the instant garments. The jacket, therefore,
is not classifiable in heading 6210.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified as follows:
The fabric, under subheading 5407.42.0030, HTSUSA, textile
category 620, as woven fabrics of synthetic filament yarn,
including woven fabrics obtained from materials of heading 5404,
other woven fabrics, containing 85 percent or more by weight of
filaments of nylon or other polyamides, dyed, weighing not more
than 170 g/m2. The applicable rate of duty is 17 percent ad
valorem.
The jacket, 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 (including 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 agree-
ments 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 re-
straint (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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