CLA-2 CO:R:C:G 085100 PR
Mr. Basil Lindsay
RRF Industries, Inc.
34 West 33rd Street, Rm. 712
New York, New York 10001
RE: Tariff Status of Three Garments
Dear Mr. Lindsay:
This ruling is in response to your letters of May 17, 1989,
concerning the classification of four sample garments, which you
state will be made in Korea. The Area Director of Customs, New
York Seaport, has responded to your inquiry on three of the four
garments and forwarded the fourth to this office for a response.
FACTS:
The sample is a boys' long sleeve short length imitation
leather jacket with a full front zippered opening, rib knit
elasticized waistband and cuffs, a woven man-made fiber lining,
and an outer shell which consists of a nontransparent polyvinyl
chloride type cellular plastics coating or covering which
completely obscures its underlying solid black warp knit pile
base fabric. From the information submitted, it appears that the
knit pile base fabric is made from acrylic spun yarns.
ISSUE:
The issue presented is whether the sample is classifiable
in Subheading 3926.20, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), as a garment of plastics, or under
Subheading 6113.00, HTSUSA, as a garment made up of coated
fabrics.
LAW AND ANALYSIS:
The competing provisions are Heading 6113, HTSUSA, which
provides for garments made up of knitted or crocheted fabrics of
(among other headings listed) Heading 5903, HTSUSA, and Heading
3926, HTSUSA, which provides for other articles of plastics and
includes Subheading 3926.20 which provides for articles of
apparel and clothing accessories.
Heading 5903 provides for "Textile fabrics impregnated,
coated, covered or laminated with plastics." Chapter 59 Note 2,
HTSUSA, states, in pertinent part, that 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:
* * *
(5) Plates, sheets or strip of cellular plastics,
combined with textile fabric, where the textile fabric
is present merely for reinforcing purposes (Chapter 39)
The Harmonized Commodity Description and Coding System,
Explanatory Notes, which are the official interpretation of the
HTSUSA at the international level (the 4 and 6 digit headings),
do not delineate in Chapter 39 when a fabric is considered to be
"present merely for reinforcing purposes." However, in this
instance, it is our view that the fabric backing, even though
substantial, is present only for the purpose of preventing the
tearing or stretching of the outer plastics layer. As such, it
performs a reinforcing function and, pursuant to Chapter 59 Note
2(a)(5), the imitation leather material from which the outer
shell is constructed would be classifiable in Chapter 39 and not
in Heading 5903. Therefore, the garment is not "made up" of a
fabric listed in Heading 6113 and that provision is not
applicable.
HOLDING:
The sample garment is classifiable under the provision for
other articles of apparel of plastics, in Subheading
3926.20.5050, HTSUSA, with duty, as a product of Korea, at the
1989 rate of 5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division