CLA-2 CO:R:C:G 086951 CMR 850676
David E. Katzman, Esq.
Advance Brokers, Ltd.
201 Sumner Street
Boston, Mass. 02128
RE: Classification of a women's anorak with Dupont Zepel finish;
assembled in Dominican Republic of U.S. parts
Dear Mr. Katzman:
This ruling is in response to your submission of March 20,
1990, requesting classification of a women's anorak, style 7648.
The garment will be imported by Forecaster of Boston through the
port of Boston. A sample was submitted with the request.
FACTS:
The submitted sample is a women's anorak, style 7648. The
sample is an upper-thigh-length garment with a 60 percent
nylon/40 percent polyester woven outershell coated with Dupont
Zepel plastic water repellant. The garment has a nonwoven
polyester interlining quilted to a woven lining of 100 percent
acetate. The jacket has a full-front opening with a zip-through
collar, slant pockets at the waist, a drawstring through the
lower edge, zippered pockets in the chest hidden by wide
plackets, and a self-fabric hood with a fur ruff. The hood
attaches to the jacket by five buttons at the bottom seam of the
collar. The fur ruff is 100 percent blue fox (colored) fur of
U.S. origin.
A laboratory report from Merchandise Testing Laboratories
was submitted with the sample attesting to the water resistance
of the shell fabric. (The fabric tested is the same as the shell
fabric of the coat, but simply a different color.) The labora-
tory report indicates that the fabric met the requirement set out
in Additional U.S. Note 2 to Chapter 62, HTSUSA, that not more
than one gram of water penetrate.
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It is indicated in the submission that the garment is
assembled in the Dominican Republic of parts cut in the United
States.
ISSUE:
Is the Dupont Zepel finish considered a plastics
application?
Is the garment classifiable as a women's water resistant
anorak?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
The sample is classifiable, by application of GRI 1, in
heading 6202.93, HTSUSA, as a women's anorak of man-made fibers.
The fur ruff on the hood is considered mere trimming and
disregarded for classification purposes. See HRL 084086 of
September 29, 1989.
Classification of the garment is being sought in subheading
6202.93.4500, HTSUSA, as a water resistant women's anorak of man-
made fibers. In HRL 086879 of June 8, 1990, Customs ruled that
"water resistance imparted by treating [a garment] with
fluoropolymers is a plastics application as required by U.S. Note
2, Chapter 62, HTSUSA." Based on that ruling, the Dupont Zepel
finish is considered a plastics application.
Based on the submitted laboratory report that the fabric of
the outershell meets the requirement set out in Additional U.S.
Note 2 to Chapter 62, HTSUSA, regarding water resistance, the
garment is classifiable as a women's water resistant anorak.
HOLDING:
The submitted sample is classified as a women's water
resistant anorak of man-made fibers in subheading 6202.93.4500,
HTSUSA, textile category 635, dutiable at 7.6 percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the 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
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changes, to obtain the most current information available, we
suggest 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 updated weekly and
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 importation of this merchandise to
determine the current status of any import restraints or
requirements.
It appears from your submission that you may wish a ruling
on the garment as a product assembled from U.S. parts in the
Dominican Republic for purposes of a claim for reduced duty.
More detailed information on the assembly process in the
Dominican Republic is needed before such a determination may be
made. If such a ruling is desired, a request with the
information on the assembly process should be submitted to:
U.S. Customs Service
Value and Special Programs Branch
1301 Constitution Avenue, N.W.
Washington, D.C. 20229
Your sample will be returned, as requested, under separate
cover.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins