CLA-2 CO:R:C:G 083139 DSN
Peter S. Herrick, Esquire
2945 S. Miami Avenue
Miami, Florida 33129
RE: Reconsideration of NYRL 831923
Dear Mr. Herrick:
This ruling letter is in response to your inquiry of
October 13, 1988, on behalf of Tail, Inc., requesting
reconsideration of NYRL 831923 of September 23, 1988. A women's
rainsuit produced in Hong Kong was submitted for examination.
FACTS:
The sample at issue is a women's rainsuit which consists of
a jacket and pants. The jacket is printed and features a full-
front, zippered opening which extends into a high collar which is
shirred at intervals. The jacket has an elasticized waistband
and cuffs, and side pockets. The jacket has shoulder pads which
are attached by aVelcro-like fastener.
The pants have an elasticized waistband through which a
drawstring is threaded. It has side pockets and features a
vertical zipper extending from the ankle approximately 10 inches
up each leg.
According to new information submitted with this
reconsideration, the garments are made from an outershell fabric
that is coated with a plastics material. The linings are
composed of blended knit fabric. A lab report from the
International Fabricare Institute states that the garments are
water-resistant.
NYRL 831923 of September 23, 1988, classified the garments
in subheading 6211.43.0050 and subheading 6211.43.0040, HTSUSA.
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ISSUE:
Whether the garments at issue were properly classified
under subheadings 6211.43.0050 and 6211.43.0040, HTSUSA.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes.
Subheading 6211.43, HTSUSA, provides for track suits, ski-
suits and swimwear; other garments, women's or girls', of man-
made fibers. Since the samples at issue are not track suits,
they cannot be classified in subheading 6211.43, HTSUSA.
You assert that classification should be in heading 6210,
HTSUSA, because the outer shell fabric of the instant samples is
the same as used in the merchandise which was the subject of NYRL
824918 of September 23, 1987. In that ruling the merchandise was
found to be visibly coated, and therefore classified in heading
6210, HTSUSA, which provides for garments made up of fabrics of
heading 5602, 5603, 5903, 5906 or 5907. With respect to the
samples at issue, they do not qualify as visibly coated.
Although we have not retained a sample from NYRL 824918, we
cannot accept the claim that the instant fabric is coated to the
same degree as that merchandise. Thus, classification is
precluded under heading 6210, HTSUSA.
Additional U.S. Note 2 states that the term "water
resistant" means that garments classifiable in those subheadings
must have a water resistance such that, under a head pressure of
600 millimeters, not more than 1.0 gram of water penetrates after
two minutes when tested in accordance with AATCC Test Method 35-
1985. This water resistance must be the result of a rubber of
plastics application to the outer shell, lining or inner lining.
Assuming the samples at issue are water resistant at the time of
importation, they would be classified in chapter 62.
We note that the garments at issue cannot be classified as
a "set" for tariff purposes. Section XI, note 13, states that
textile garments of different headings are to be classified in
their own headings even if put up in sets for retail sale.
HOLDING:
The jacket is classified under subheading 6202.93.4500,
HTSUSA, which provides for women's or girls' overcoats, carcoats,
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capes, cloaks, anoraks, windbreakers and similar articles, of
man-made fibers, other water resistant, textile category 635, and
dutiable at the rate of 7.6 percent ad valorem.
The pants are classified under subheading 6204.63.3000,
HTSUSA, which provides for women's or girls, trousers, bib and
brace overalls, of synthetic fibers, other water resistant
trousers or breeches, textile category 648, and dutiable at the
rate of 7.6 percent ad valorem.
Due to the changeable nature of the statistical annotation
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.
NYRL 831923 of September 23, 1988 is modified in accordance
with this ruling.
Sincerely,
John Durant, Director
Commercial Rulings Division