CLA-2 RR:TC:TE 960251 jb
Al Andrews
Circle International
3275 Alum Creek Drive, Suite 200
Columbus, Ohio 43207
RE: Classification of a laminated knit garment; Note 1(c), Chapter
60, HTSUS; heading 6101, HTSUS
Dear Mr. Andrews:
This is in response to your letter of September 23, 1996, on
behalf of your client, Abercrombie & Fitch, Inc., requesting a
binding ruling for a cardigan style waterproof jacket manufactured
in Korea. Although a sample was submitted to Customs for
examination it was destroyed during the laboratory analysis and as
such we are unable to return the sample.
FACTS:
The subject merchandise, referenced style 44109, is a man's
jacket constructed from a laminated fabric consisting of a layer of
100 percent polyester, finely knit pile fabric which is napped on
the outer surface, a middle layer of a bonded semi-permeable rubber
membrane, and a layer of 100 percent polyester, dropped stitch,
mesh knit fabric. A Customs laboratory examination reveals that
the outer surface or shell fabric, is made of a weft knitted pile
construction.
The garment features a full front zippered opening, an inside
storm flap, a convertible collar lined with an underside of 100
percent polyester woven fabric, long sleeves with elasticized
capping at the cuffs, two zippered slash pockets below the waist,
and an inner drawstring extension which tightens at the bottom of
the garment. There is also a rubber logo sewn to the lower left
portion of the front panel.
In your opinion the proper classification for this merchandise
is in heading 6113, Harmonized Tariff Schedule of the United States
(HTSUS), as a garment made up of knitted or crocheted fabrics of
heading 5903, 5906 or 5907.
ISSUE:
Whether the subject merchandise is classified in subheading
6113, HTSUS, or subheading 6101, HTSUS, which provides for, among
other things, men's jackets, knitted or crocheted, other than those
of heading 6103, HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by the
General Rules of Interpretation (GRI's). GRI 1 requires that
classification be determined according to the terms of the headings
and any relative section or chapter notes, taken in order. Where
goods cannot be classified solely on the basis of GRI 1, the
remaining GRI's will be applied, in the order of their appearance.
In order to determine the proper classification for the
subject merchandise, Customs must first make a determination
regarding the fabric composition of the subject waterproof jacket.
Note 1 to chapter 59, states, in pertinent part:
Except where the context otherwise requires, for the purposes
of this chapter the expression "textile fabrics" applies only
to the woven fabrics of chapters 50 to 55 and headings 5803
and 5806, the braids and ornamental trimmings in the piece of
heading 5808 and the knitted or crocheted fabrics of heading
6002.
* * *
Note 1 to chapter 59, HTSUS, defines "textile fabrics" for
purposes of that chapter and specifically excludes pile fabrics.
Thus, a pile fabric laminated to rubber, as in this case, is not
classifiable in chapter 59. Heading 6113, HTSUS, provides for
garments made up of knitted or crocheted fabrics of heading 5903,
5906 or 5907. As we have determined that the subject pile fabric
laminated to rubber is excepted from classification in chapter 59,
a garment made up of such fabric is consequently also precluded
from classification in heading 6113, HTSUS.
Chapter 60, HTSUS, provides for knitted or crocheted fabrics.
Note 1(c) to chapter 60, HTSUS, states the following:
This chapter does not cover:
* * *
Knitted or crocheted fabrics, impregnated, coated, covered or
laminated, of chapter 59. However, knitted or crocheted pile
fabrics, impregnated, coated, covered or laminated, remain
classified in heading 6001.
In this instance, as the laminated fabric is constructed of a
laminated polyester finely knit pile fabric, it is specifically
provided for in Note 1(c) to chapter 60, HTSUS. See also, HQ
953709, dated February 24, 1994, and HQ 956013, dated July 28,
1994, wherein the classification of diving suits/wet suits is
discussed based on the garments' constituent materials.
Heading 6101, HTSUS, provides for, among other things, men's
or boys' knitted or crocheted windbreakers and similar articles.
The subject garment, made of a polyester finely knit pile fabric
laminated to rubber falls squarely within this provision.
HOLDING:
The submitted sample is properly classifiable in subheading
6101.30.2010, HTSUSA, which provides for, men's or boys' overcoats,
carcoats, capes, cloaks, anoraks (including ski-jackets),
windbreakers and similar articles, knitted or crocheted, other than
those of heading 6103: of man-made fibers: other: other: men's.
The applicable general rate of duty is 29.5 percent ad valorem and
the quota category is 634.
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 negotiations and changes, we suggest that your client
check, close to the time of shipment, the Status Report On Current
Import Quotas (Restraint Levels), an issuance of the U.S. Customs
Service, which is updated weekly and is available at the 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, your client should contact the
local Customs office prior to importing the merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division