CLA-2 CO:R:C:G 087274 CMR
Mr. William Gallo
Saxton Hall
512 Seventh Avenue
New York, New York 10018
RE: Modification of HRL 085236 and HRL 086440; quilted textile
products
Dear Mr. Gallo:
This ruling is in response to your submission of May 17,
1990, requesting Customs review HRL 085236 of November 14, 1989,
and HRL 086440 of February 20, 1990.
FACTS:
HRL 083721 of June 13, 1989, classified a man's cold-weather
jacket in heading 6210, HTSUSA, as a garment made up of fabric of
heading 5603 on the basis of the presence of a heavy nonwoven
man-made fiber interlining. The ruling held the interlining was
"the primary reason for the design, marketing and sale of the
jacket."
HRL 085236 modified HRL 083721 on the basis of the
Subheading Explanatory Note in Chapter 62 which states, in
relevant part,
Articles made from the quilted textile products in the piece
of heading 58.11 are to be classified within the subheadings
of the headings of this Chapter under the provisions of
Subheading Note 2 to Section XI. For the purposes of their
classification, it is the textile material of the outer
fabric which gives these articles their essential character.
HRL 086440, issued to H.Z. Berstein Co., Inc. (who had
requested the ruling on your company's behalf), classified two
women's garments under subheading 6202.93.5010, HTSUSA, which
provides for women's or girls' overcoats, carcoats, capes,
cloaks, anoraks (including ski-jackets), of man-made fibers,
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other, other, women's. Both garments had woven outershells,
woven linings, and interlinings of nonwoven polyester quilted to
the lining. The ruling reflects that in the submission for HRL
086440, it was indicated that the polyester interlinings weighed
nine ounces per square yard. HRL 085149 of October 3, 1989,
indicated that normal nonwoven insulating layers weigh eight
ounces per square yard.
Both HRL 085236 and HRL 086440 relied upon the Subheading
Explanatory Note in Chapter 62 quoted above. Your submission of
May 17, 1990, indicates your belief that the analysis in these
rulings is in error and that the reliance on the Subheading
Explanatory Note is misplaced. We agree you are partly correct.
As you state in your submission, the Subheading Explanatory
Note states quite clearly that it applies to "articles made from
quilted textile products in the piece of heading 58.11." You
indicate that the "vast majority of 'Quilted Garments' are not
made from quilted textile products in the piece but instead are
produced from separately cut pieces of outershell, insulating
fill and lining material joined together at the same time of
final assembly of the garment." You further indicate that a
prudent importer can easily document the steps in production
necessary to substantiate that the garments presented are not
garments made from quilted textile products in the piece of
heading 5811.
In your May 17th submission, you refer to consistency and
reliability of Customs rulings. Two rulings were issued by
Customs Headquarters, HRL 083721 and HRL 085149, which involved
the weight of the interlining of a garment. Subsequently,
Customs modified HRL 083721 by HRL 085236. The time between the
issuance of HRL 083721 and its modification was five months.
Not a long time period. To state that Customs consistently
classified merchandise with substantial linings or specific
attributes such as heavy polyfill in heading 6210, is putting too
much emphasis on two rulings on garments with polyfill, one of
which was modified within five months. As to the ruling
mentioned in your submission involving garments lined with gore-
tex, Customs is currently reviewing its position in regard to
these garments.
We agree with you to the extent that the Subheading
Explanatory Note refers to articles made from quilted textile
products in the piece of heading 5811. We further agree that the
analysis in HRL 085236 and 086440 should be modified, but only to
the extent as follows. Although the note at issue refers to
quilted textile products in the piece, Customs believes that the
principle of the note, that the textile material of the outer
fabric imparts the essential character to the garment, should be
extended to quilted garments in which the quilting takes place
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during the assembly process. To do otherwise, could result in
inconsistent results. If we adopted the position you advocate,
we could be faced with greater inconsistency and apparently
absurd results. Virtually identical garments could be
classified differently based on the point in time the quilting
operation takes place.
HOLDING:
In the interest of consistency and uniformity, the principle
expressed in the Subheading Explanatory Note in Chapter 62
regarding the classification of quilted garments made from the
quilted textile products in the piece of heading 58.11 is
extended to the classification of quilted garments in which the
quilting takes place during the assembly process. HRL 085236 and
HRL 086440 are hereby modified in accordance with 19 CFR 177.9.
Sincerely,
John Durant, Director
Commercial Rulings Division