CLA-2 CO:R:C:G 086879 CRS
Mr. Chris Mitchel
Spiegel, Inc.
Regency Towers
Oak Brook, IL 60522-9009
RE: Men's two-piece, inner and outer jacket
Dear Mr. Mitchel:
This is reply to your letter dated February 26, 1990, to our
New York office, in which you requested a ruling concerning the
classification of a men's jacket under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). A sample was
submitted with your request.
FACTS:
The article in question consists of a two-piece, men's
jacket, style 7025. The two-piece garment consists of an inner
and outer jacket, which may be attached to each other along the
front edges by means of zippers and buttons. You state that the
garment will be sold as one item; however, the inner and outer
jacket may be worn separately.
The inner jacket is a waist-length garment with a full-front
zipper opening and an outer shell of woven cotton fabric. It has
a rib-knit collar and cuffs and is filled with 80 percent down,
20 percent water fowl feathers. The down component represents 19
percent of the total weight of the inner jacket.
The shell of the outer jacket is also made from woven cotton
fabric and extends to the upper thigh. The jacket has a full
front opening with a heavy duty zipper covered by a storm flap
with six snaps. In addition, other features of the jacket
include a roll-up hood, an inner drawstring at the waist, an
inner pocket, and a back pocket with a snapped flap.
You have advised that both the inner and outer jackets have
been treated with a fluoropolymer liquid chemical compound which
imparts a stain and water repellent finish.
A Customs laboratory analysis has established that the inner
jacket contains over 19 percent by weight of down and waterfowl
plumage, of which down comprises 35 percent or more by weight.
In addition, it was determined as the result of analysis that the
fluoropolymer-treated shells are water resistant as defined in
Additional U.S. Note 2, Chapter 62, HTSUSA.
ISSUE:
Whether the coatings applied to the garments in question are
visible to the naked eye such that the jackets are classifiable
in heading 6210 HTSUSA; if not, whether a fluoropolymer treatment
is a plastics application as defined by U.S. Note 2, Chapter 62,
HTSUSA.
LAW AND ANALYSIS:
Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRIs). GRI 1 provides that
the classification of articles is determined according to the
terms of the headings and any relative section or chapter notes
and, provided the headings or notes do not otherwise require,
according to the remaining GRIs taken in order.
Note 13, Section XI, HTSUSA, provides that "unless the
context otherwise requires, textile garments of different
headings are to be classified in their own headings even if put
up in sets for retail sale." Although the inner and outer
jackets are designed to be sold together, pursuant to Note 13,
they are separately classifiable.
Garments made up of, inter alia, plastic coated fabrics of
heading 5903 are classifiable in heading 6210, HTSUSA. However,
in order for a garment made up of a heading 5903 fabric to be
classified in heading 6210, the coating must be visible to the
naked eye as required by Note 2(a)(1), Chapter 59. Here the
fluoropolymer coating is not distinguishable from the fabric
itself and therefore is not visible to the naked eye.
Consequently, the jackets are not classifiable in heading 6210.
Heading 6201, HTSUSA, covers men's or boys' overcoats,
carcoats, capes, cloaks, anoraks (including ski-jackets),
windbreakers and similar articles. Subheading 6201.92.1000
covers cotton anoraks containing more than 15 percent by weight
of down and waterfowl plumage and of which down comprises more
than 35 percent.
While the inner jacket has been treated with a water
resistant coating, it is not classifiable in the subheading for
water resistant woven cotton anoraks. GRI 6 provides:
For legal purposes, the classification of goods in the
subheadings of a heading shall be determined according to
the terms of those subheadings and any related subheading
notes and, mutatis mutandis, to the above rules, on the
understanding that only subheadings at the same level are
comparable. For the purposes of this rule, the relative
section, chapter and subchapter notes also apply, unless the
context otherwise requires.
Subheading 6201.92.1500 covers anoraks, of cotton, other, water
resistant. However, since the inner jacket is over 19 percent by
weight of down and waterfowl plumage (of which down comprises
more than 35 percent), the classification of the inner jacket as
a down-filled garment of subheading 6201.92.1000 is more specific
than a classification based on the article's water resistant
properties and the jacket is therefore classified accordingly.
In contrast, the outer jacket does not contain down or
waterfowl plumage; however, it has been treated with a Zepel-like
fluoropolymer, i.e., a plastics material. U.S. Note 2, Chapter
62, HTSUSA, provides:
For the purposes of subheadings 6201.92.15..., the term
"water resistant" means that garments classifiable in those
subheadings must have a water resistance (see ASTM
designations D 3600-81 and D 3781-79) such that, under a
head pressure of 600 millimeters, not more than 1.0 gram of
water penetrates after two minutes when tested in accordance
with AATCC Test Method 35-1985. This water resistance must
be the result of a rubber or plastics application to the
outer shell, lining or inner lining.
Both the inner and outer shells of the outer jacket have been
treated with a flouropolymer liquid compound. Thus the water
resistance imparted by treating the jacket with fluoropolymers is
a plastics application as required by U.S. Note 2, Chapter 62,
HTSUSA.
HOLDING:
The inner jacket is classifiable in subheading 6201.92.1000,
HTSUSA, under the provision for anoraks (including ski-jackets),
windbreakers and similar articles (including padded sleeveless
jackets), of cotton, containing 15 percent or more by weight of
down and waterfowl plumage and of which down comprises 35 percent
or more by weight; containing 10 percent or more by weight of
down. The jacket is dutiable at 4.7 percent ad valorem and is
subject to textile category 353.
The outer jacket is classifiable in subheading 6201.92.1500,
HTSUSA, under the provision for anoraks (including ski-jackets),
windbreakers and similar articles (including padded sleeveless
jackets), of cotton, other, water resistant. The jacket is
dutiable at 6.6 percent ad valorem and is subject to textile
category 334.
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 renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance U.S. of the Customs Service, which is available for
inspection at your 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, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
Stuart Seidel, Acting Director
Commercial Rulings Division