CLA-2 CO:R:C:T 950208 PR
Area Director of Customs
John F. Kennedy International Airport
Building 178
Jamaica, New York 11430
RE: Request for Further Review of Protest 1001-0-006459,
Dated August 1, 1990, Concerning the Classification
of Certain Jackets
Dear Sir:
This ruling is on the protest filed against your decision in
the reliquidation on February 9, 1990, of an entry of certain
garments. Our decision on the matter follows.
FACTS:
Three samples were submitted. Each is a woman's woven
windbreaker-style jacket. All three have nylon outer shells with
a plastics material applied to their inner (nonexposed) surface.
ISSUE:
The issue presented is whether the plastics application on
the outer shells of the sample garments is sufficient to cause
those fabrics to be considered "coated or covered" for tariff
purposes.
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. It appears that GRI 1
governs the classification of the subject merchandise.
2
The submitted samples are described in Subheading 6202.93,
HTSUSA, as anoraks, wind breakers, or similar garments, of man-made fibers. As such, they are classifiable under that
subheading unless they are also described in Heading 6210,
HTSUSA. If they are, then Note 5 to Chapter 62, HTSUSA, requires
classification to be in Heading 6210. That note states:
Garments which are, prima facie, classifiable both in
heading 6210 and in other headings of this chapter,
excluding heading 6209, are to be classified in heading
6210.
Heading 6210 provides for "Garments, made up of fabrics of
heading 5602, 5603, 5903, 5906 or 5907". Heading 5903 provides
for textile fabrics impregnated, coated, covered, or laminated
with plastics. However, in order to determine the applicability
of that heading to a particular fabric, Note 2 to Chapter 59,
HTSUSA, must be complied with. That note provides, in pertinent
part, that Heading 5903 applies to:
(a) Textile fabrics, impregnated, coated, covered or
laminated with plastics, whatever the weight per square
meter and whatever the nature of the plastic material
(compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or
covering cannot be seen with the naked eye * * * for
the purpose of this provision, no account should be
taken of any resulting change of color;
The samples are made of outer shell fabrics with a white
plastics application on their interior surface. In looking at
that surface, without taking into consideration the change in
color caused by the plastics, the unaided eye is able to detect
the presence of something. Under magnification, it is obvious
that what the eye has detected is the presence of the plastics
material. As stated in Customs Headquarters Ruling Letter (HRL)
082644, dated March 2, 1990, and HRL 089541, dated August 13,
1991:
[I]f a visual examination suggests the presence of a
coating, it is within Customs' discretion to examine
the fabric under magnification to confirm or refute the
initial observation.
Accordingly, the fabrics from which the sample garments are
constructed are classifiable in Heading 5903, and, pursuant to
Note 5 of Chapter 62, the garments are properly classifiable
under Heading 6210.
HOLDING:
The samples are classifiable under the provision for other
women's or girls' garments made of fabrics of Heading 5903, of
man-made fibers, in subheading 6210.50.1020, HTSUSA, with duty,
if a product of Hong Kong, at the rate of 7.6 percent ad valorem.
The designated textile and apparel category applicable to this
merchandise is 635.
The protest should be granted in full and a copy of this
ruling should be attached to the Form 19, Notice of Action,
furnished to the protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division