CLA-2 CO:R:C:G 085186 CMR 840426
Mr. Basil Lindsay
RRF Industries, Inc.
34 West 33rd Street, Rm 712
New York, New York 10001
RE: Classification of five styles of motorcycle jackets under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)
Dear Mr. Basil:
This ruling is in response to your letter of April 27, 1989,
requesting the classification of five styles of motorcycle jackets
made in Korea. The Area Director of Customs, New York Seaport, has
responded to your inquiry on one of the five garments, style 2181,
and forwarded the remaining four styles to this office for a
response.
FACTS:
The four styles at issue, styles 2741, 2731, 2751, and 2791 are
men's imitation leather motorcycle jackets. The jackets' outer
shells are constructed from a 100 percent acrylic, warp knit, pile
textile fabric with a polyvinylchloride type plastics coating on the
outer surface. The plastic coating appears to be a cellular plastic.
It is textured to create an imitation leather appearance and
completely obscures the underlying textile fabric. The jackets have
nylon taffeta linings and interlinings of nonwoven polyester filling.
Style 2741 has a spread collar with a snap closure on each end
of the collar; epaulets with snaps; long sleeves with zipper closures
at the cuffs; a full-front opening with a zipper closure and two snap
closures that hold down the placket; two front side entry pockets at
the waist with zipper closures; a zippered, left chest pocket; a
front flap pocket with a snap closure near the waist; an inside
breast pocket; expansion pleats on the back of the garment extending
from the shoulder to the underarm area; and a belt with a buckle
closure at the waist.
-2-
Style 2731 has a spread collar, long sleeves with rib knit
cuffs, epaulets, a full front opening with a zipper closure and two
snap closures for the placket (one on the top side of the zipper, the
other on the bottom side), two double-entry front pockets at the
waist, and a rib knit waistband. The pockets have access at the top
and at the side and feature pocket flaps with snap closures securing
the top entry.
Style 2751 has a stand-up collar with a tab snap closure (collar
can be worn turned down), long sleeves with rib knit cuffs, a full
front opening with a zipper closure, two inset slant pockets at the
waist, an inside breast pocket, and a rib knit waistband.
Style 2791 has a synthetic fur collar with a buckle and strap
closure, long sleeves with self-fabric cuffs and snap closures, a
full front opening with a zipper closure, two snap closures on the
upper portion of the front placket, a tab and snap closure on the
lower portion of the front placket, grommets in the underarm area,
expansion pleats on the back of the garment extending from the
shoulder to the underarm area, two expandable patch pockets at the
waist with flaps and single snap closures, an inside breast pocket,
and an elasticized waistband.
ISSUE:
Are the garments at issue classifiable as wearing apparel of
plastics in subheading 3926.20.5050, HTSUSA, or as garments made up
of knitted or crocheted fabrics of heading 5903, 5906 or 5907 in
subheading 6113.00.0005, HTSUSA?
LAW AND ANALYSIS:
Classification of products under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order].
The competing provisions for classification of these garments
are heading 3926, HTSUSA, which provides for other articles of
plastics and includes subheading 3926.20 which provides for articles
of apparel and clothing accessories and heading 6113, HTSUSA, which
provides for garments made up of knitted or crocheted fabrics of
(among other headings listed) heading 5903.
Chapter 59, Note 1, provides, in pertinent part: "Except where
the context otherwise requires, for the purposes of this Chapter the
expression 'textile fabrics' applies only to the . . . [among other's
listed] knitted or crocheted fabrics of heading No. 60.02."
-3-
Chapter 60, Note 1(c), provides: "This Chapter does not cover:
(c) 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.
According to the Customs Laboratory report, the warp knit fabric
in each of the jackets at issue is a pile fabric with loop-raised
fabric construction. Since the fabric is knit pile, it remains
classified in heading 6001 and not in Chapter 59. As the fabric is
not classifiable in Chapter 59, the apparel is not classifiable in
heading 6113, HTSUSA, which provides for garments made up of knitted
or crocheted fabrics of (among other headings listed) heading 5903,
HTSUSA.
The issue of the classification of plastics and textile
combinations is addressed in the General Explanatory Notes to Chapter
39. The Explanatory Notes are the official interpretation of the
HTSUS at the international level. The pertinent language is as
follows: "The following products are also covered by this Chapter:
(d) Plates, sheets and strips of cellular plastics combined with
textile fabrics, felt or nonwovens, where the textile is present
merely for reinforcing purposes."
Reading the notes for Chapters 59, 60 and 39 together, it
appears that where a knit pile fabric is impregnated, coated, covered
or laminated with cellular plastics, it is classifiable in heading
6001, HTSUSA, unless the textile fabric is present merely for
reinforcing purposes. We believe that is the case in this instance.
In our view, the fabric backing, although substantial, is present
only for the purpose of preventing the tearing or stretching of the
outer plastics layer. Therefore, the fabric is more specifically a
fabric of Chapter 39 than a fabric of Chapter 60. The jackets made
up of such fabric are therefore classifiable in Chapter 39.
HOLDING:
The jackets at issue are classifiable under the provision for
other articles of apparel of plastics, subheading 3926.20.5050,
HTSUSA, dutiable at 5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins