CLA-2 CO:R:C:G 085236 PR
Margaret R. Polito, Esquire
Coudert Brothers
200 Park Avenue
New York, New York 10166
RE: Classification of a Certain Woman's Jacket
Dear Ms. Polito:
This ruling is in response to your letter of July 14, 1989,
concerning the classification of a polyfill woman's jacket.
FACTS:
The jacket, style 9936, will be manufactured in Taiwan by
Elevation Spinners and imported through the port of Providence.
Rhode Island, by Fieldston Clothes, Inc.
The sample, a long sleeve short length woman's jacket with
full front opening secured by snaps, knit cuffs, and an
elasticized waistband, has a woven black nylon outershell with
contrasting colored stripes on the sleeves, the shoulders, across
the back area, and along the slanted pocket openings. The lining
is made of a woven nylon fabric that has been quilted to a light
weight nonwoven man-made fiber (polyfill) layer, stated to weigh
six ounces. Neither the lining nor the outershell appear to be
impregnated, coated, covered or laminated with plastics material.
ISSUE:
The issue presented is whether the submitted sample is
classifiable under a provision for anoraks (including ski
jackets), windbreakers, and similar garments, in Subheading
6202.93.5010, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), or, due to the presence of the polyfill,
under the provision for anoraks (including ski jackets),
windbreakers, and similar articles, made up of a nonwoven fabric
of Heading 5603, HTSUSA, in Subheading 6210.50.1020, HTSUSA.
LAW AND ANALYSIS:
In our ruling of June 13, 1989, file 083721, a jacket
with a heavy nonwoven fabric insulating layer was determined to
be classifiable in Subheading 6210.40.1020, HTSUSA, which
provides for other men's or boys' garments of man-made fibers,
made up of fabrics of (in this case) Heading 5603. This result
was obtained because the heavy nonwoven fabric contributed
significantly to the garment and, therefore, could not be
ignored. Note that in view of the classification, even though
the garment was determined to be "made up of fabrics" of Heading
5603, the garment was not determined to have its essential
character imparted by the nonwoven fabric. While not expressly
stated in the ruling, the nonwoven insulating layer was much
heavier than that normally found in similar garments. We are
informed that a normal nonwoven insulating layer weighs 8 ounces
per square yard.
The distinction between the jacket which was the subject of
HRL 083721 and the instant jacket is that the polyfill in the
subject garment is not very heavy. Where a garment has a normal
(or less than normal) weight nonwoven fabric insulating layer,
that insulating layer will be disregarded in determining the
classification of the garment. This is in accord with 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), and which state
in regard to Chapter 62:
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 [sic],
feather, leather, plastics or metal. Where, however, the
presence of such materials constitutes more than mere
trimming the articles are classified in accordance with the
relative Chapter Notes (particularly Note 4 to Chapter 43
and Note 2(b) to Chapter 67, relating to the presence of
furskin [sic] and feathers, respectively), or failing that,
according to the General Interpretive Rules. (at pg. 848)
Since normal linings fall within the category of "mere
trimming", and the instant nonwoven insulating lining in the
subject jacket is no heavier than would normally be found in a
jacket, it does not affect the classification of that garment.
One additional aspect of HRL 083721 requires further
clarification. The nonwoven insulating layer in the garment that
was the subject of that ruling was quilted to the lining in the
same manner as the nonwoven polyfill fabric is quilted to the
lining in the instant garment. In HRL 083721 no reference was
made to the Chapter 62 Subheading Explanatory Note (at page 849)
which specifically states that articles made of quilted textile
products are to be classified according to the textile fabric
forming the outershell. The example is given of a quilted anorak
with an outer fabric of 60 percent cotton and 40 polyester. That
garment is stated to be classifiable in Subheading 6201.92,
HTSUSA, and the statement is specifically made that "the garment
does not fall in heading 62.10."
On the basis of the Subheading Explanatory Note, which, as
stated above, is the official interpretation of the HTSUSA at the
international (4 and 6 digit) level, HRL 083721 incorrectly
classified the jacket which was the subject of that ruling and a
modification of that ruling will be issued.
HOLDING:
The instant garment is classifiable under the provision for
other women's anoraks (including ski jackets), windbreakers, and
similar articles, of man-made fibers, in Subheading 6202.93.5010,
with duty, as a product of Taiwan, at the 1989 rate of 29.5
percent ad valorem. The designated textile and apparel category
for that subheading is 635.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
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 importing the merchandise to determine
the current applicability of any import restraints or
requirements.
Sincerely,
Harvey B. Fox, Director
Office of Regulations and Rulings