CLA-2 CO:R:C:G 087683 CC 086344 081555
Mr. Sanford Caplan
Vice-President
Hampco Apparel, Inc.
15 West 34th Street
New York, NY 10001-3060
RE: Reconsideration of HRL 086344
Dear Mr. Caplan:
This letter is in response to your inquiry of July 16, 1990,
requesting reconsideration of Headquarters Ruling Letter (HRL)
086344.
FACTS:
In HRL 086344, dated July 5, 1990, we classified a work suit
under subheading 6211.33.0010, HTSUSA. That case was a
reconsideration of HRL 081555, dated November 3, 1988, in which
we also classified the subject work suit under subheading
6211.33.0010. You believe that the nylon shell is coated with a
plastic that makes this article waterproof, and, therefore, the
correct classification is either 6211.20.1535, HTSUSA, or
6210.40.1040, HTSUSA.
ISSUE:
Whether the classification of the subject work suit in
HRL 086344 is correct?
LAW AND ANALYSIS:
In HRL 081555, we stated that the coating on the subject
work suit did not meet the visible to the naked eye test.
Whether there is sufficient coating on the shell of the garment
to make it waterproof, as you contend, is not in question. The
determining factor is whether the plastic coating is visible to
the naked eye otherwise than by a change in color. We are of the
opinion that the coating on the shell of the work suit is not
visible to the naked eye. Therefore this merchandise is not
classifiable in Heading 6210.
Subheading 6211.20, HTSUSA, provides for ski-suits. The
subject merchandise is not a ski-suit and thus is not
classifiable in this subheading.
Our review shows that subheading 6211.33.0010 is the correct
classification for this merchandise.
HOLDING:
The subject merchandise is classified under subheading
6211.33.0010, HTSUSA, which provides for track suits, ski-suits
and swimwear; other garments, of man-made fibers; coveralls,
jumpsuits and similar apparel; other, men's. The rate of duty is
17 percent ad valorem, and the textile category is 659.
HRL 086344 of July 5, 1990 is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division