HQ 081134
April 27 1989
CLA-2 CO:R:C:G 081134 DSN
6210.40.1040
Gail T. Cumins, Esquire
Sharretts, Paley, Carter & Blauvelt, P.C.
Eighty Broad Street
New York, New York 10004
RE: Classification of garments made from Gore-Tex laminations.
Anorak; parka; THIS DECISION REVOKED IN PART!!!!!
Dear Ms. Cumins:
This is in response to your inquiry of September 29,
1987, on behalf of W. L. Gore & Associates, Inc., concerning
classification of garments containing Gore-Tex lamination,
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Samples were submitted for examination.
FACTS:
The sample garments are divided into three categories
based on their construction. All samples have woven
outershells.
Category 1 are garments which have an outershell
laminated to Gore-Tex. The garments in this category are a
knee-length "Columbia Sportswear" parka and a hooded "Sierra"
ski jacket.
Category 2 are garments which have Gore-Tex laminated to
the lining. The garments in this category feature a
"Forrester" 2-piece golf suit and a "Marmot" suit consisting of
a hooded jacket and matching pants.
Category 3 are garments which have interlinings composed
of a Gore-Tex fabric. The garments in this category feature
"Schoffel" nylon ski overalls, an "Obermeyer" nylon ski jacket
with matching pants, and an outdoor nylon jacket.
-2-
ISSUE:
Whether the garments in question are classified under
heading 6201, or heading 6210, HTSUSA.
LAW AND ANALYSIS:
Heading 5903, HTSUSA, provides for textile fabrics
impregnated, coated, covered or laminated with plastics, other
than those of heading 5902. Note 2 to Chapter 59 states that
Heading 5903 applies to (a) textile fabrics, impregnated,
coated, covered or laminated with plastics. Gore-Tex fabrics
are produced by the lamination of a textile fabric with a sheet
of expanded polytetrafluorethylene, a plastic.
Heading 6210 provides for garments, made up of fabrics of
heading 5903. The term "made up" is defined in Section XI,
note 7, which includes articles which are (e) assembled by
sewing, gumming or otherwise. Note 7 does not further define
the above, so the Explanatory Notes, which constitute the
official interpretation of the tariff at the international
level, are utilized. In the General Explanatory Notes, part
II, at page 714, it is noted that the term "made up" articles,
assembled by sewing, gumming or otherwise, includes garments.
Without further express limitation to the term "made up",
heading 6210 is interpreted to cover any assembled garment
which includes a material classifiable in one of the enumerated
headings, and which imparts a significant characteristic to
that garment.
Chapter 62, note 5 states that "garments which are, prima
facie, classifiable both in Heading 6210 and in other headings
of this chapter, excluding Heading 6209, are to be classified
in Heading 6210." Even though the instant samples are
specifically described in headings providing for coats, anoraks
and similar articles, and the instant pants and overalls are
provided for in subheadings describing trousers and overalls,
they are, nevertheless, classifiable in Heading 6210,
"garments, made up of fabrics of heading 5903" by virtue of
being made up of Gore-Tex fabrics. Thus, they are classified
according to General Rule of Interpretation (GRI) 1, in Heading
6210.
In addition, the Explanatory Notes to Chapter 62 confirm
that Heading 6210 is applicable. It states in pertinent part:
-3-
The classification of goods in this Chapter is
not affected by the presence of parts or
accessories of, for example, knitted or crocheted
fabrics, furskin, feather, leather, plastics or
metal. Where, however, the presence of these
materials constitutes more than mere trimming the
articles are classified in accordance with the
relative Chapter Notes...
In tariff terms, Gore-Tex is a laminated fabric,
contemplated by the terms of Section XI and Chapter 62 to
become a part of a finished garment. In commercial terms,
Gore-Tex is bought by consumers who seek garments with the dual
abilities of shedding rain and wicking perspiration away from
the body. Based on these unique attributes, we believe that
Gore-Tex is more than a mere trimming or lining. Thus, the
Explanatory Note language above directs us back to a
consideration of the Chapter Notes, and application of Note 5.
We note that 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; 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.
-4-
With respect to the instant category 1 sample knee-length
"Columbia Sportswear garment, it is considered a parka because
of its length.
HOLDING:
In view of the foregoing, all the garments are
classifiable under heading 6210. The "Columbia Sportswear"
parka is classified under subheading 6210.20.2020, HTSUSA,
which provides for other garments, of the type described in
subheadings 6201.11 to 6201.19, other, other, textile category
634, and dutiable at the rate of 6.6 percent ad valorem.
All remaining jackets are classified under subheading
6210.40.1020, HTSUSA, which provides for garments, made up of
fabrics of heading 5903, other men's or boys' garments, of man-
made fibers, other, anoraks (including ski-jackets),
windbreakers and similar articles, textile category 634, and
dutiable at the rate of 7.6 percent ad valorem.
The pants are classified under subheading 6210.40.1030,
HTSUSA, which provides for garments, made up of fabrics of
heading 5903, other men's or boys' garments, of man-made
fibers, other, trousers and breeches, textile category 647, and
dutiable at the rate of 7.6 percent ad valorem.
The "Schoffel" ski overalls are classified under
subheading 6210.40.1040, HTSUSA, which provides for garments,
made up of fabrics of heading 5903, other men's or boys'
garments, of man-made fibers, other, overalls and coveralls,
textile category 659, and dutiable at the rate of 7.6 percent
ad valorem.
Due to the changeable nature of the statistical
annotation (the ninth and tenth digits of the classification)
and the restraint (quota/visa) categories applicable to textile
merchandise, 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