CLA-2 CO:R:C:T 952958 HP
Ms. Patricia McCauley
District Director
U.S. Customs Service
P.O. Box 52790
Houston, TX 52790
RE: Application for Further Review of Protest No. 5301-1-000634.
Anoraks of coated fabric.
Dear Ms. McCauley:
This is in reply to your Memorandum PRO-2-H:C of September
30, 1992, transmitting documentation for Protest 5301-1-000634
and Application for Further Review thereof. Please be aware that
this response is issued to your office in conjunction with HRL
950116 of December 7, 1993.
FACTS:
The above Protest was filed by Givens & Kelly, on behalf of
their client, on the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) of ski jackets,
Style T4739. Style T3741, which was also part of Entry No. 142-
0107172-8 of December 27, 1989, was protested in 5301-1-100634
and was part of HRL 950116, supra.
Style T4739 is described in entry documentation as a boys'
anorak, sizes 8-18, constructed of a 100% texturized nylon outer
shell and a 100% nylon 190T plain dyed lining. The outer shell
is stated to have a 600mm coating of acrylic applied to it.
Further, according to a December 19, 1989, letter to U.S. Customs
from the International Department of the importer, Style T4739 is
constructed of the same fabric as style T3741.
Style T4739 was entered under subheading 6201.93.35, HTSUSA,
as other ski jackets. This provision has an applicable rate of
duty of 29.5% ad valorem. Protestant argues that subheading
6201.93.30, HTSUSA, as water resistant ski jackets, is more
appropriate. This subheading has an applicable rate of duty of
7.6% ad valorem. Alternatively, protestant argues that
classification under heading 6210, HTSUSA, applies if the outer
shell of the garment is considered "visibly coated with
plastics."
ISSUE:
Whether the garments at issue are water resistant; if not,
are they made up of fabrics coated with plastics, as such fabrics
are defined by the HTSUSA?
LAW AND ANALYSIS:
Subheading 6201.93.3000, HTSUSA, provides for water
resistant anoraks, windbreakers and similar garments. The
General Rules of Interpretation (GRIs) to the HTSUSA govern the
classification of goods in the tariff schedule. GRI 1 states, in
pertinent part, that such "classification shall be determined
according to the terms of the headings and any relative section
or chapter notes. . . ." Additional U.S. Note 2 to Chapter 62,
HTSUSA, defines the term "water resistant" as meaning
garments classifiable [as such] must have a
water resistance ... such that, under a head
pressure of 600 millimeters, not more than
1.0 gram of water penetrates after two
minutes ....
In Customs Laboratory Report 5-90-10446-001 of March 2, 1990,
Style T4739 from entry number 14201071728 was tested according to
Additional U.S. Note 2. It was found that the sample met the
above requirements. Accordingly, the merchandise is
appropriately classifiable as a water resistant anorak.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 6201.93.3000, HTSUSA, textile
category 634, as water resistant anoraks, windbreakers and
similar garments. The applicable rate of duty is 7.6 percent ad
valorem.
Since the rate of duty under the classification listed above
is less than the liquidated rate, you are instructed to grant the
protest in full. In accordance with Section 3A(11)(b) of Customs
Directive 099 3550-065, dated August 4, 1993, Subject: Revised
Protest Directive, this decision should be mailed by your office
to the protestant no later than 60 days from the date of this
letter. Any reliquidation of the entry in accordance with the
decision must be accomplished prior to the mailing of the
decision. Sixty days from the date of the decision the Office of
Regulations & Rulings will take steps to make the decision
available to Customs personnel via the Customs Rulings Module in
ACS, and to the public via the Diskette Subscription Service,
Lexis~, Freedom of Information Act, and other public access
channels.
Sincerely,
John Durant, Director
Commercial Rulings Division