CLA-2 CO:R:C:T 956112 HP
Ms. Patricia McCauley
District Director
U.S. Customs Service
1717 East Loop
Room 401
Houston, TX 77029
RE: Application for Further Review of Protest No. 5301-90-000561.
Dear Ms. McCauley:
This is in reply to Application for Further Review of Protest No. 5301-90-000561.
That AFR concerned the tariff classification, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), of water resistant jackets.
FACTS:
The above Protest was timely filed by Glad & Ferguson, on behalf of their client, the
importer's surety. The surety duplicates and parallels claims made in the importer's protest
5301-90-000406.
The Protest involves a number of styles of men's and boys' jackets entered under
subheading 6201.93.3000, HTSUSA, as water resistant woven anoraks and similar garments.
After entry, many samples were analyzed by the Customs Laboratory and tested in accordance
with the water resistance requirements of Additional U.S. Note 2 to Chapter 62, HTSUSA.
When the garments at issue failed the aforementioned test (see, e.g., Laboratory Report #5-90-10272-001 of January 26, 1990), the importer requested classification under heading
6210, HTSUSA, as garments made up of, inter alia, coated fabrics. The request was denied,
and this Protest was filed. Counsel for the importer has submitted a chart covering the style numbers of the
garments at issue. We duplicate the consequential information on the following page. The
first numeral in the Style designation indicates whether the style is men's (3XXX), boys'
(4XXX), or men's "Big & Tall" (5XXX). Styles bearing the suffix MS or BU are made up of
the same fabric as those of the same number without any suffix. Style 4729 is made up of
the same fabric of Style 3729. Style 5X30 is made up of the same fabric of Style 5X29.
Style 3727 is made up of the same fabric of Style 4727.
5301-0-000561 P3705
P3709
P3725
P3727
P3727MS
P3729
P3733
P4703
P4703
P4721
P4727
P4729
P4729MS
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:
Classification of merchandise which is the subject of this Protest was addressed in HRL
950116 of December 7, 1993. We direct your attention thereto, and incorporate herein,
our discussion of the merits of the case.
HOLDING:
As a result of the foregoing, the instant merchandise is classified as follows:
Styles P4727, P4721, P3725, P3727, P3727MS, P4729MS
... under subheading 6210.40.1020, HTSUSA, textile category 634, as garments,
made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other men's or
boys' garments, of man-made fibers, other, anoraks (including ski-jackets), wind-
breakers and similar articles. The applicable rate of duty is 7.6 percent ad valorem. Styles P3733, P3705, P3709, P4703
... if men's, under subheading 6201.93.3510, HTSUSA, textile category 634, as
men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets),
windbreakers and similar articles (including padded, sleeveless jackets), other than those
of heading 6203, anoraks (including ski-jackets), windbreakers and similar articles
(including padded, sleeveless jackets), of man-made fibers, other, other, other, other,
men's. The applicable rate of duty is 29.5 percent ad valorem.
... if boys', under subheading 6201.93.3520, HTSUSA, textile category 634, as
men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets),
windbreakers and similar articles (including padded, sleeveless jackets), other than those
of heading 6203, anoraks (including ski-jackets), windbreakers and similar articles
(including padded, sleeveless jackets), of man-made fibers, other, other, other, other,
boys'. The applicable rate of duty is 29.5 percent ad valorem.
The Protests should be denied in part and granted in part as follows:
Protest Number Style # Results of Style # Disposition of Protest
5301-0-000561 P3705 Uncoated Denied in Part
P3709 Uncoated and Granted in
P3725 Coated Part
P3727 Coated
P3727MS Coated
P3729 Coated
P3733 Uncoated
P4703 Uncoated
P4721 Coated
P4727 Coated
P4729 Coated
P4729MS Coated
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