CLA-2 CO:R:C:G 084678 HP
Mr. Jack Ryan
Customs Administrator
Customs/Import Transportation Department
3M
3M Center
P.O. Box 33250
St. Paul, Minnesota 55133-3250
RE: Classification of garments with nonwoven linings
Dear Mr. Ryan:
This is in reply to your letter of May 3, 1989, concerning
the tariff classification of men's outerwear with nonwoven
linings, produced in either Hong Kong, Taiwan or Korea, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise at issue consists of two styles of men's
outerwear. The two styles are substantially similar in
construction. Both are hip-length, have a woven outer shell and
lining, zippered pockets at the waist, and a full front opening
with a zipper extending to the collar. Style "A" has an outer
shell of cotton, while Style "B" has an outer shell of man-made
fibers (nylon). Both garments also feature an interlining made
from Thintech~ laminated to Thinsulate|, a nonwoven polyester
insulating material. You have described Thintech~ as a patented,
ultra-thin, microporous polyolefin matrix fully impregnated with
a hydrophilic urethane polymer. As the urethane polymer is not
visible to the naked eye, the Thintech~, and by extension, the
Thinsulate|, is not considered impregnated for purposes of
Chapter 59, HTSUSA. The membrane acts as a barrier against wind
and outside moisture while allowing the transpiration of water
vapor away from the body. You have also stated that the Thin-
tech~ lamination is free-hung in the garments; the interlining is
assembled and then inserted as a whole into the garment.
ISSUE:
Whether the instant articles are classifiable as garments of
fabrics impregnated, coated, covered or laminated under HTSUSA?
2
LAW AND ANALYSIS:
Heading 6201, HTSUSA, provides for men's overcoats, anoraks,
and similar articles, not knitted or crocheted. The General
Rules of Interpretation (GRI's) to the HTSUSA govern the
classification of goods in the tariff schedule. Goods which
cannot be classified in accordance with GRI 1 are to be
classified in accordance with subsequent GRI's, taken in order.
GRI 1 states, in pertinent part:
... classification shall be determined according to the
terms of the headings and any relative section or
chapter notes ....
Note 5 to Chapter 62, HTSUSA, states:
[g]arments which are, prima facie, classifiable both in
heading 6210 and in other headings of this chapter,
excluding heading 6209 [babies' garments], are to be
classified in heading 6210.
Subheading 6201.92, HTSUSA, provides for men's anoraks and
similar articles, of cotton (Style "A"); Subheading 6201.93 for
similar articles, of man-made fibers (Style "B"). Heading 6210,
HTSUSA, provides for garments made up of fabrics of, inter alia,
headings 5603, 5903, or 5907. Ergo, classification must rest
upon whether the garments are "made up" of "fabrics of" the
above-mentioned headings.
Subheading 5603.00.3000, HTSUSA, provides for nonwovens,
laminated. In addition, Explanatory Note 56.03 states that
"[t]his heading covers nonwovens in the piece, . . . [including]
fabrics for the manufacture of . . . garment linings . . . .
Therefore, the instant merchandise is comprised of "fabrics of"
an applicable heading.
Note 7 to Section XI, HTSUSA, provides that:
For the purposes of [Section XI], the expression "made
up" means:
(a) Cut otherwise than into squares or rectangles;
(b) Produced in the finished state, ready for use (or
merely needing separation by cutting dividing
threads) without sewing or other working (for
example, certain dusters, towels, tablecloths,
scarf squares, blankets);
(c) Hemmed or rolled edges, or with a knotted fringe
at any of the edges, but excluding fabrics the cut
3
edges of which have been prevented from unravell-
ing by whipping or by other simple means;
(d) Cut to size and having undergone a process of
drawn thread work;
(e) Assembled by sewing, gumming or otherwise (other
than piece goods consisting of two or more lengths
of identical material joined end to end and piece
goods composed of two or more textiles assembled
in layers, whether or not padded); or
4
(f) Knitted or crocheted to shape, presented in the
form of a number of items in the length. [Empha-
sis added].
General Explanatory Note II to Section XI, HTSUSA, clarifies
Note 7(e) in observing that this assembly process includes
garments. Without further express limitation to the term "made
up," we have previously held that
heading 6210 is interpreted to cover any assembled
garment which includes a material classifiable in one
of the enumerated headings, and [when such enumerated
material] imparts a significant characteristic to that
garment.
HRL 081134 of April 27, 1989. The merchandise would be classifi-
able under 6210, therefore, if the laminated interlining consti-
tutes a significant aspect of the coats.
General Explanatory Note to Chapter 62, HTSUSA, states:
[t]he classification of goods in this Chapter is not
affected by the presence of parts or accessories of,
for example, knitted or crocheted fabrics, furskin,
feather, leather, plastics or metal. Where, however,
the presence of such materials constitutes more than
mere trimming the articles are classified in accordance
with the relative Chapter Notes....
In tariff terms, the Thinsulate| interlining is a laminated
fabric, contemplated by the terms of Section XI and Chapter 62 to
become part of a finished garment. In commercial terms, the
interlining is desired by consumers who seek garments with this
dual abilities of shedding rain and wicking away perspiration
from the body. Based upon these unique attributes, we believe
that the Thinsulate|/Thintech~ interlining is more than a mere
trimming or lining. Thus, the merchandise is classified by
application of Chapter Note 5, supra, under Heading 6210, HTSUSA.
HOLDING:
As a result of the foregoing, both styles of coats are
classified under subheading 6210.10.4025, HTSUSA, textile catego-
ry 659, as garments made up of fabrics of heading 5602, 5603,
5903, 5906 or 5907, of fabrics of heading 5602 or 5603, other,
other. The applicable rate of duty is 17 percent ad valorem.
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 importing the merchandise to determine
5
the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division