CLA-2 CO:R:C:G 086440 DRR
Mr. Steven Papier
H.Z. Berstein Co., Inc.
One World Trade Center, Suite 1973
New York, New York 10048
Re: Classification of polyester lined garments
Dear Mr. Papier:
This is in reference to your letter dated January 12, 1990,
on behalf of Saxton Hall Ltd., requesting the classification of
two women's polyester filled garments, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue is represented by two women's woven
outerwear garments of man-made fibers from Taiwan. Both styles
have woven outershells of 65 percent polyester/35 percent cotton,
woven nylon linings and interlinings of nonwoven polyester
quilted to the lining.
Style 2045 is three quarters length. It has a full front
zipper opening partially covered by a textile flap, long sleeves
with snap cuffs, draw strings at the top of the collar, and front
pockets with snaps. Style 3045 is hip length with a full front
zipper, elasticized bottom edge and cuffs, and slant pockets at
the waist. In your letter you indicate that the inner linings of
the garments weigh nine ounces per square yard. You further
state that you believe that the garments are properly classified
in heading 6210.
ISSUE:
Whether the garments at issue are classifiable in heading
6210, HTSUSA, or heading 6202, HTSUSA.
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LAW AND ANALYSIS:
Classification of merchandise is in accordance with the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
Heading 6202, HTSUSA, provides for women's or girl's overcoats,
carcoats, capes, cloaks, anoraks (including ski-jackets). The
Explanatory Notes to the HTSUSA may be consulted for guidance as
to the correct international interpretation of the various HTSUSA
provisions. The Explanatory Notes for Chapter 61 state that the
classification of goods in that chapter is not affected by the
presence of parts or accessories of, for example, knitted or
crocheted fabrics, furskin, feather, leather, plastics or metal.
The Explanatory Notes for Headings 6117 and 6217 contain a
partial listing of articles considered to be "parts" and
"accessories." The listing includes linings, pockets, collars,
and cuffs. Headquarters Ruling Letter (HRL) 085196, dated
November 2, 1989, held that polyester fillings weighing eight
ounces or less per square yard would not effect the
classification of the garment. However, a heavy nonwoven lining
may be found to contribute significantly to the garment. (See,
for example, HRL 083721, dated June 13, 1989.)
Heading 6210, HTSUSA, provides for garments made up of
fabrics of heading 5602, 5603, 5906 or 5907. The Subheading
Explanatory Note to Chapter 62 states that articles made from the
quilted textile fabric in the piece of heading 5811 are to be
classified by their outer fabric and that, even if the outer
fabric is a fabric of 5903, 5906 or 5907, the garment is not
classified in heading 6210. Heading 5811 provides for quilted
textile products in the piece, composed of one or more layers of
textile materials assembled with padding by stitching or
otherwise, other than embroidery of heading 5810. In light of
this Explanatory Note, the significance of the weight of the
lining of the garment in question need not be established.
HOLDING:
The garments in question are classifiable under subheading
6202.93.5010, HTSUSA, Women's or girl's overcoats, carcoats,
capes, cloaks, anoraks (including ski-jackets), of manmade
fibers, other, other, women's, with a duty rate of 29.5 percent
ad valorem and subject to visa category 635.
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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, 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
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.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: A.DS. N.Y., Seaport
DRRimmer library/peh
name: 082074