CLA-2 CO:R:C:G 084016 CMR
Mr. G.M. Columbe
A. N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703
RE: Classification of a men's nylon coat
Dear Mr. Columbe:
This ruling is in response to your letter of February 27, 1989,
on behalf of your client, Evin Industries Ltd., requesting classifi-
cation of a men's nylon coat, style 509, made with the fabric sample
submitted with a sample coat.
FACTS:
Style 509 is a men's quilt-lined woven 3/4-length coat with an
outershell of 100 percent nylon fabric. The fabric is coated on the
inner surface with a 1000 mm polyurethane plastics coating. The
lining is 100 percent quilted nylon with a filler of 100 percent
polyester.
The coat has a full front zippered opening with a snap storm
flap and Velcro-type fastener which cover the zipper area, a
removable hood with drawstring, an inner drawstring at the waist, a
cummerbund belt attached to the lining, concealed knit cuffs and
covered pockets. The chest pockets, side pockets and inner pockets
have Velcro-type fasteners. The body and sleeves have overlaid
reflective striping. On the left sleeve of the sample is an
embroidered patch with the logo of Pan American airlines.
This garment was the subject of NYRL 834676 of January 9, 1989,
and was classified in 6201.13.40, HTSUSA, which covers overcoats,
-2-
carcoats and similar coats. It is now under consideration for
classification when made with an outershell of the coated sample
fabric submitted.
ISSUE:
Is the fabric sample considered coated for the purpose of
classification within heading 6210, HTSUSA, which provides for
garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or
5907?
Is the garment properly classified in the subheading for
overcoats, carcoats and similar coats, or in the subheading for
anoraks (including ski jackets), windbreakers and similar articles?
LAW AND ANALYSIS:
Heading 5903, HTSUSA, 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
-3-
magnification. Customs believes that this criterion is satisfied
when the application of a plastics material clearly changes the
surface character of the fabric. In such an instance, the naked eye
is seeing the plastics.
In the instant case, the coating on the fabric sample is evident
only by a change in color, which we are directed to disregard. The
coating does not change the surface character of the fabric, and
therefore, the fabric is not considered coated within the meaning of
heading 5903, HTSUSA.
The issue of classification of garments as anoraks or coats was
addressed in HRL 081134 of April 27, 1989. In that ruling, parka-
type garments and anoraks were described and distinguished as
follows:
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
(bolding added). 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.
Considering the garment at issue in light of the above, we
believe it is a parka-type garment classifiable under the provisions
for overcoats, carcoats, capes, cloaks and similar articles.
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HOLDING:
When made with an outer shell of the coated fabric sample
submitted for review, the garment at issue, style 509, remains
classifiable in subheading 6201.13.4030, HTSUSA, as ruled in NYRL
834676 of January 9, 1989. The garment falls within textile category
634 and is dutiable at 29.5 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, 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
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins