CLA-2 CO:R:C:G 087768 CC
Mr. Robert L. Hunter
President
Intermark Associates, Inc.
12684 Muirfield Blvd., N.
Jacksonville, FL 32225
RE: Classification of disposable wearing apparel made of
Sontara; polyester fiber imparts essential character;
garments classifiable in Heading 6210
Dear Mr. Hunter:
This letter is in response to your inquiry of August 12,
1990, requesting tariff classification of disposable wearing
apparel. A sample of the material used to make the garments at
issue was submitted for examination.
FACTS:
According to your submissions, three articles of disposable
wearing apparel will be imported: athletic shorts, bath robes,
and rain jackets. All of these articles are made of Sontara,
which is a nonwoven material composed of 55 percent wood pulp and
45 percent polyester staple fibers. This material is said to be
water repellent.
You state that this material is made in the United States.
You plan to send this material on rolls to China, where it will
be cut and sewn to make the finished articles. You ask whether
these goods will qualify for treatment under subheading
9802.00.80 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
ISSUE:
Whether the merchandise at issue is classifiable as
articles of paper in Heading 4807, HTSUSA, or as textile articles
in Heading 6210, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
The submitted merchandise has two layers; one layer is made
of a polyester fiber batt, and the other layer is made of wood
pulp paper. The polyester and the paper would be considered
separate components, and, therefore, GRI 3(b) is applicable.
GRI 3(b) provides that goods made up of different components
shall be classified as if they consisted of the material or
component which gives them their essential character.
In Headquarters Ruling Letter (HRL) 086629, dated May 4,
1990, we classified garments made of the same material as that
used to make the garments at issue in this case. We ruled in
HRL 086629 that the essential character of that material was
provided by the polyester fiber batt. Accordingly, those
garments were classified in Heading 6210 as garments made of
fabrics of Heading 5603, HTSUSA. The applicable subheading was
6210.10.2000, HTSUSA, which provides for garments made of fabrics
formed on a base of paper. Therefore the garments at issue are
classified under subheading 6210.10.2000.
HOLDING:
The merchandise at issue is classified under subheading
6210.10.2000, HTSUSA, which provides for garments, made up of
fabrics of Heading 5602, 5603, 5903, 5906 or 5907, of fabrics of
Heading 5602 or 5603, of fabrics formed on a base of paper or
covered or lined with paper. The rate of duty is 5.6 percent ad
valorem.
Your question regarding qualification of the goods under
9802.00.80, HTSUSA, (807.00, TSUS) has been forwarded to our
Value and Special Admissibility Branch for reply.
Sincerely,
John Durant, Director
Commercial Rulings Division