CLA-2 CO:R:C:T 089245 PR
Ms. Maurine Cecil
Global Transportation Services, Inc.
West Bay Business Park, Bldg. F
2641 Manhattan Beach Boulevard
Redondo Beach, California 90278
RE: Classification of Coat and Pants With Thinsulate Plus
Dear Ms. Cecil:
This is in reply to your letter of March 26, 1991, on behalf
of Hind, Inc., concerning the tariff status of certain cold
weather coat and pants. Our ruling on the matter follows.
FACTS:
The two sample garments are style Cheyenne Pant No. 46302
and Glissade Jacket No. 45302. Both have outer shells of woven
man-made fiber fabrics, linings of brushed knit fabrics, and
Thinsulate Plus interlining insulating material. Thinsulate
Plus is described as a waterproof breathable insulation made by
bonding a "ultrathin, microporous matrix fully impregnated with
a hydrophilic (water-loving) polymer to a . . . microfibrous
insulation. The result is an insulated, waterproof package with
high moisture vapor transmission."
The jacket is a pullover with a partial zippered opening
extending to the top of the collar. This opening is covered by
a flap that is secured with snaps. The pants have an elasticized
waistband with adjustment tabs and zippered openings, elasticized
hidden cuffs, and vertical zippered openings on the leg bottoms.
ISSUE:
The issue presented is whether the two garments are
classifiable under Heading 6210, Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), as garments made up of
fabrics of 5602 (batting) and 5603 (nonwoven fabrics), HTSUSA,
and if so, are they classifiable at the subheading level
according to those fabrics, or according to the component which
imparts their essential character.
LAW AND ANALYSIS:
Imported goods are classifiable according to the General
Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule
of the United States (HTSUSA). GRI 1 provides that for legal
purposes, classification shall be determined according to the
terms of the headings in the tariff and according to any
pertinent section or chapter notes. GRI 2(b) provides that a
reference to a material in a heading shall be taken to include
combinations of that material with other materials and that any
reference to goods of a given material shall be taken to include
goods partly of that material; if goods consist of more than one
material, then classification will be according to GRI 3. GRI
3(a) requires that where two or more headings describe the
merchandise, the more specific will prevail; or if two or more
headings each refer to part only of the materials in the goods,
then classification will be by GRI 3(b). GRI 3(b) states that
the material or component which imparts the essential character
to the goods will determine their classification.
Here, both garments are composite goods containing, in
addition to their woven outer shells and linings, interlinings of
nonwoven fabrics that have been laminated with plastics material.
The interlinings provide significant characteristics (warmth and
resistance to wind and moisture) to the garments. However, it is
Customs view that usually it is the outer shells of garments
which create those garments (establish their identities as coats,
trousers, etc.) and which, therefore, impart the essential
character to those garments.
On March 20, 1990, this office published a notice in the
Federal Register (55 F.R. 10249) concerning a proposed
interpretative rule relating to the classification of garments
composed in part of linings or interlinings of specialized
fabrics or of nonwoven fabric insulating layers.
Customs present position is that a garment is "made up of"
any fabric which imparts a significant characteristic to that
garment. The notice proposed, contrary to that position, that a
garment not be classified under Headings 6113 or 6210, HTSUSA,
which provide for garments "made up of" certain named fabrics,
unless it is determined that those fabrics impart the essential
character of the garment. It is anticipated that Customs will
shortly announce its final decision on that proposal.
In our ruling of June 13, 1989, file 083721, a jacket with
a heavy nonwoven fabric insulating layer was determined to be
classifiable in Subheading 6210.40.1020, HTSUSA, which provides
for other men's or boys' garments of man-made fibers, made up of
fabrics of (in this case) Heading 5603. This result was obtained
because the heavier-than-usual nature of the nonwoven fabric
contributed significantly to the garment and could not be
ignored. It should be noted that even though the garment was
determined to be "made up of fabrics" of Heading 5603, the
garment was not determined to have its essential character
imparted by the nonwoven fabric and, therefore, was not
classified under the subheading for garments of fabrics Heading
5602 and 5603. See also HRL 081134, dated April 27, 1989.
HOLDING:
In the absence of an announcement published in the Federal
Register that Customs is changing its position with regard to the
classification of garments composed in part of linings or
interlinings of specialized fabrics or of nonwoven fabric
insulating layers, the two samples are classifiable under Heading
6210 as garments made up of fabrics of Heading 5603--the coat in
subheading 6210.40.1020 HTSUSA, and the trousers in subheading
6210.40.1035 HTSUSA. Both garments are dutiable, as products of
Taiwan, at the rate of 7.6 percent ad valorem. The designated
textile and apparel category applicable to the coat 634 and the
category applicable to the trousers is 647.
Due to the changeable nature of the statistical
annotation (the ninth and tenth digits of the classification) and
the restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
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 of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Sincerely,
1cc: Cynthia Reese John Durant, Director
1cc: CITA Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: Dick Crichton--OTO
1cc: District Director, Los Angeles