CLA-2 CO:R:C:G 082994 PR
TARIFF NO: 6202.13.4005
Ms. Mary Ann Ost
H. Z. Bernstein Co., Inc.
One World Trade Center, suite 1973
New York, New York 10048
RE: Classification of women's raincoats
Dear Ms. Ost:
This is in reply to your letter of September 1, 1988, on
behalf of Saxton Hall Ltd., concerning the tariff
classification and textile and apparel restraint category
applicable to certain women's raincoats.
FACTS:
Submitted with your request was one sample garment. The
sample, style 1704P, manufactured in Korea, is a three-quarter
length coat with a light-weight woven man-made fiber lining
and a much heavier woven outer shell. The outer shell is
stated to be sixty-five percent polyester and thirty-five
percent cotton. It has a five-button full front opening with
plackets, long sleeves with simulated adjustment straps near
their openings, a pointed collar, epaulets, and hip area slash
inserted pockets with simulated pocket flaps. The inner
surface of the outer shell material appears to have a silver-
colored plastics application that is discernible only under
magnification. The garment is stated to be "waterproof."
ISSUE:
The issue presented is whether there is sufficient
plastics applied to the outer shell fabric for it to be
considered "impregnated, coated, or covered" under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
- 2 -
LAW AND ANALYSIS:
The subject garment is specifically described in
Subheading 6202.13.4005, which provides for women's
raincoats, carcoats, and similar garments, of man-made fibers.
However, Note 5 to Chapter 62, HTSUSA, where that subheading
is found, provides, in effect, that garments which are, prima
facie, classifiable in Headings 6210 and 6202, will be
classified in Heading 6210.
Heading 6210, HTSUSA, provides for garments made up of
fabrics of various headings, including Heading 5903. Heading
5903 provides for textile fabrics impregnated, coated,
covered, or laminated with plastics (except tire cord which is
provided for in Heading 5902).
Note 2 of Chapter 59, HTSUSA, provides, in pertinent part:
Heading 5903 applies to:
(a) Textile fabrics, impregnated, coated, covered or
laminated with plastics, whatever the weight per
square meter and whatever the nature of the plastic
material (compact or cellular), 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 color.
It is our view that the wording of Note 2(a)(1) ("visible
to 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, or covered."
Therefore, following the strict wording of Note 2(a)(1),
for a fabric to be considered "impregnated, coated, or
covered" within that requirement, the plastics material added
to the fabric must be visibly distinguishable from that fabric
without the use of magnification.
Under magnification, it is obvious that, as noted above,
the outer shell fabric has a plastics application on its inner
surface. However, we are precluded from using magnification
to determine whether a fabric is "impregnated, coated, or
covered" with plastics under the HTSUSA. Note 2(a) requires
that the plastics must be "seen with the naked eye" otherwise
than by a change in color.
- 3 -
Applying this statutory test to the submitted samples,
using normally corrected vision in a well lighted room, the
submitted sample does not meet the criterion of having the
plastics application visible to the naked eye. Accordingly,
the fabric comprising the outer shell would not be
classifiable under Heading 5903 and the garment does not,
therefore, qualify for classification under Heading 6210.
Since Heading 6210 is not in issue, Note 5 to Chapter 62 has
no application and the garment is classifiable under the
subheading which specifically describes it.
HOLDING:
Coats, as represented by the submitted sample, are
classifiable under Subheading 6202.13.4005, with duty at the
rate of 29.5 percent ad valorem. The Textile and Apparel
Category applicable to this merchandise is 635. This
classification represents the present position of the Customs
Service under the HTSUSA. If there are changes before the
effective date of January 1, 1989, this advice may not
continue to be applicable.
Under the Tariff Schedules of the United States Annotated
(TSUSA), the sample coat is classifiable under the provision
for women's coats designed for rainwear, almost wholly of
fabrics that have been coated or filled with rubber or
plastics, in item 376.5612, with duty at the rate of 7.6
percent ad valorem and with a textile and apparel category of
635. Note that the requirements under the TSUSA for a
"coating or filling" are different than the requirements for
an "impregnation, coating, or covering" under the HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division