CLA-2 RR:TC:TE 959973 RH
TARIFF NOS.: 3926.20.6000; 3926.20.9050
Mr. Lewis Bernstein
President
Wippette International
500 7th Avenue
New York, NY 10018
Re: Classification of rainwear; subheading 3926.20.6000;
subheading 3926.20.9050; other
plastic articles of apparel and clothing accessories;
quilting stitching; fur trim; protection
from rain; fashion trends
Dear Mr. Bernstein:
This is in reply to your letters of October 11 and 14, 1996,
requesting the tariff classification of various styles of
garments which you claim are rainwear.
FACTS:
You state that Wippette International, Inc., is exclusively in
the business of selling plastic rainwear (jackets, coats,
ponchos, parkas and slickers) in the United States. All of the
submitted samples feature an outer shell of polyvinyl chloride
plastic with or without attached hoods.
We examined seven samples of Wimpette garments. Style 741 is a
ladies hooded, mid-thigh length jacket with long sleeves. It has
a full front opening with hidden metal snap closures and full
front pockets. It is constructed of a vinyl plastic outer shell,
nonwoven polyester insulation and a quilted nylon lining.
Style 619 is a junior motorcycle-type jacket. It is waist length
with a full front zippered opening that features a slanted
zippered pocket on each front panel and a slanted zippered pocket
at the left shoulder. It has long sleeves that have zipper
closures at the wrist. The waist is elasticized at the back and
has visible snap closures. It is constructed of a vinyl plastic
outer layer, nonwoven polyester insulation and a nylon lining.
- 2 -
Style 729, is a junior scuba-style, waist length jacket with
reflective safety tape on the long sleeves and collar. It has a
full front heavy zippered opening and a vertical heavy zippered
pocket on each front panel. It is constructed of a channel
quilted outer shell of vinyl plastic, nonwoven polyester
insulation and a nylon lining.
Style 744 is a junior alligator-embossed, waist length bomber
jacket with acrylic trim at the cuffs of the long sleeves and on
the collar. It has a full front zippered opening with a vertical
zippered pocket on each front panel. It is constructed of a
vinyl plastic outer shell, nonwoven polyester insulation and a
nylon lining.
Style 5519 is a two-piece garment. One piece is a mid-thigh
length, hooded parka with long sleeves, elasticized cuffs and
three front pockets with plastic snap closures. It is
constructed of vinyl plastic. The other piece is a pair of pull
on, full length trousers with ankle cuffs and an elasticized
waist. The two garments may be sold separately or as part of a
suit. These pieces are also constructed of vinyl plastic.
Style 732 is a ladies mid-thigh length, long sleeved, full front
zippered jacket with snap over placket. It has two front pockets
and snap closures at the wrist for size adjustment. It is
constructed of vinyl plastic outer shell insulated with nonwoven
polyester and a nylon lining. The outer shell has been quilted
with a box design.
Finally, style 777M is a junior racing-style jacket. It is
slightly below waist length and has long sleeves, two front
slanted zippered pockets, snap closures at the waist and one at
the left chest. It is constructed of a vinyl plastic outer
shell, polyester nonwoven insulation and a nylon liner.
ISSUE:
Are the garments in question classifiable as plastic rainwear
under subheading 3926.20.6000 of the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), or under subheading
3926.20.9050, HTSUSA, as other plastic articles of apparel and
clothing accessories?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes.
Plastic rainwear is classifiable under subheading 3926.20.6000,
HTSUSA, which reads: "Plastic rainwear, including jackets,
coats, ponchos, parkas and slickers, featuring an outer shell of
polyvinyl chloride plastic with or without attached hoods, valued
not over $10 per unit."
- 3 -
You believe that the garments in question constitute rainwear
because they are designed, sold and intended for use primarily as
rainwear and provide protection from rain. Furthermore, you
claim that they are sold to department stores in the rainwear
departments and to buyers that handle the rainwear category for
their stores. We note, however, that on May 14, 1997, a member
of my staff spoke with you on the telephone and offered you an
opportunity to submit additional information to verify your
claims. To date we have not received that information.
We agree with you that the "fashionableness" of a garment does
not preclude its function as rainwear. Nevertheless, in order
for a jacket, coat, poncho, slicker, etc., to qualify as rainwear
under subheading 3926.20.6000, it must not only feature an outer
shell of polyvinyl chloride plastic, but it must also be designed
for protection against the rain. For example, styles 732, 777M
and 729 contain a large amount of quilting stitching. This
construction compromises the ability of the garment to protect
the wearer in the rain. The quilting process involves stitching
through the outer shell making numerous holes through which water
can penetrate and be absorbed by the insulation layer. This
would not only dampen the wearer but would be difficult to dry.
Accordingly, although these jackets may serve as protection
against a light sprinkle or drizzle, we find that they are not
designed primarily as rainwear.
Additionally, style 744 is a waist length jacket with imitation
fur (acrylic) trim on the cuffs and collar. Style 619 is a
shiny, waist length, motorcycle jacket. Due to the very short
length of these jackets and the highly absorbent fur trim on
style 744, neither garment is designed primarily for protection
against the rain. On the contrary, these jackets represent
fashion trends, as evidenced by an article in WWD Magic
International Magazine of August 1996, depicting a photograph of
a Wippette vinyl jacket similar to these waist length styles and
styles 729 and 777M. Several excerpts from the article state:
"Hot trends led the way for this comeback strategy
during the first half of 1996 . . . Now
manufacturers feel fashion trends will also drive fall
business, as orders are coming in heavy . . . bankable
trends include anything with shimmer and shine,
stretch, geometric shapes and psychedelic prints. . . .
On the other hand, styles 741 and 5519 (both pants and parka), do
provide sufficient coverage to protect a wearer or his or her
clothing from the rain and are constructed of a polyvinyl
chloride plastic outer shell. They are loose fitting and appear
to fall within that category of garments commonly and
commercially regarded as rainwear.
- 4 -
HOLDING:
The plastic garments, styles 619, 729, 744, 777M, and 732 do not
constitute rainwear and are classifiable under subheading
3926.20.9050, HTSUSA, as other plastic articles of apparel and
clothing accessories. Style 741 and style 5519 (whether imported
separately or as part of a suit) are classifiable under
subheading 3926.20.6000, HTSUSA, as rainwear.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division