CLA-2 CO:R:C:T 956338 jb
Susan Kearney
Wal-Mart Stores, Inc.
702 S.W. 8th Street
Bentonville, AR 72716-8023
RE: Classification of garment as water resistant; Additional U.S.
Note 2 to Chapter 62,HTSUSA; NY 847287; detachable hood is not an
integral part of the garment
Dear Ms. Kearney:
This is in response to your letter, dated March 22, 1994,
regarding the classification of a woman's garment as water
resistant. A sample was provided to this office for examination
and will be returned under separate cover.
FACTS:
The garment in question, referenced style number JH-03, is a
woman's hip-length garment with a woven shell composed of 60
percent acrylic/30 percent wool/10 percent other fiber blended
fabric. The garment also features a full front zipper opening with
a flap and metal clasps, double-entry pockets with flaps at the
waist, an elasticized waistband and cuffs, and a non-water
resistant detachable hood, secured by metal snaps, with drawstring
closing. For the purpose of this ruling request, you request it
be assumed that the outer shell is lined with a woven nylon fabric
which meets the water resistance test of Chapter 62, Additional
U.S. Note 2.
ISSUE:
Whether the submitted garment is classifiable as a water
resistant garment?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with the General Rules of Interpretation (GRI), taken in order.
GRI 1 requires that classification be determined according to the
terms of the headings and any relative section or chapter notes,
taken in order. Where goods cannot be classified solely on the
basis of GRI 1, the remaining GRI will be applied, in the order of
their appearance.
GRI 3(b) states:
Mixtures, composite goods consisting of different materials
or made up of different components, and goods put up in sets for
retail sale, which cannot be classified by reference to 3(a),
shall be classified as if they consisted of the material or
component which gives them their essential character, insofar as
this criterion is applicable.
The Explanatory Notes to the Harmonized Commodity Description
and Coding System (EN) to GRI 3(b) provide the interpretation of
the term "composite good". EN IX to GRI 3(b) states:
For the purposes of this Rule, composite goods made up of
different components shall be taken to mean not only those in which
the components are attached to each other to form a practically
inseparable whole but those with separable components, provided
these components are adapted one to the other and are mutually
complementary and that together they form a whole which would not
normally be offered for sale in separate parts. (Emphasis added)
In the instant case, the jacket and hood combined, make up a
composite good. The jacket and hood are mutually complementary and
adapted to one another. It is clear that though the jacket
component could easily be sold separately, without the hood, the
hood could not be similarly sold. This being so, the non-water
resistant hood is considered more akin to an accessory to the
garment than an integral component of the article. (See also,
Headquarter Ruling (HQ) 954939, dated January 6, 1994; HQ 954707,
dated October 14, 1993 and HQ 954427, dated October 13, 1993).
The fact that the hood is merely an accessory to the garment
is evidenced by the metal snaps which allow the hood to be attached
to and detached from the garment, and the non-water resistant
construction of the hood. The wearer of the garment has the option
to attach or detach the hood accessory to the jacket as is desired.
As a composite good consisting of a garment with an accessory
article, the essential character of the composite good is imparted
by the water resistant jacket and not the accompanying detachable
hood.
Chapter 62, HTSUSA, provides for articles of apparel and
clothing accessories not knitted or crocheted. Additional U.S.
Note 2 to Chapter 62, HTSUSA, states:
For the purposes of subheadings 6201.92.15, 6201.93.30,
6202.92.15, 6202.93.45, 6203.43.15, 6203.43.35, 6204.63.12,
6204.63.30 and 6211.20.15, 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
outershell, lining or inner lining. (Emphasis added)
Additional U.S. Note 2 to Chapter 62, HTSUSA, mandates
a water resistant requirement for garments. As we have already
determined that the detachable hood in the subject sample is an
accessory to the garment and not an integral part thereof, it need
not be water resistant.
In NY 847287, dated November 27, 1989, a water resistant woven
jacket with a non-water resistant detachable hood was determined
to be a water resistant garment. That decision was based on the
fact that the hood was not considered an essential or integral part
of the garment, but merely an optional accessory. Similarly, in
the instant case the metal snaps which secure the hood to the rest
of the garment clearly show that the wearer has the option to keep
the hood on the garment or remove it entirely. It is our opinion
that as the hood is an optional accessory to the garment, the lack
of water resistance in the hood does not preclude the composite
garment and hood, from classification as a water resistant garment.
HOLDING:
The subject woman's garment, referenced style number JH-03,
is classified in subheading 6202.93.4500, HTSUSA, which provides
for, inter alia, women's anoraks, windbreakers and similar
garments, of man-made fibers, other, water resistant. The
applicable rate of duty is 7.6 percent ad valorem and the quota
category is 635.
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 negotiations and changes, we suggest that your client
check, close to the time of shipment, the Status Report on Current
Import Quotas (Restraint Levels), an issuance of the U.S. Customs
Service which is updated weekly and is available at the local
Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) categories, your
client should contact the local Customs office prior to importing
the merchandise to determine the current status of any import
restraints and requirements.
Sincerely,
John Durant, Director