Reconsideration of NYRL 832420

HQ 083543 APRIL 27, 1989 CLA-2 CO:R:C:G 083543 PR CATEGORY: Classification TARIFF NO.: 6210 Norman Katz, Esquire Barnes, Richardson & Colburn 475 Park Avenue South New York, N.Y. 10016 RE: Reconsideration of NYRL 832420 Dear Mr. Katz: In your letter of December 30, 1988, addressed to the Area Director, New York Seaport, on behalf of Nelson/Weather-Rite, you requested reconsideration of NYRL 832420, dated November 1, 1988. That ruling concerned the classification of seven garments. You believe that six of those garments were erroneously classified in Chapter 62, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as textile garments when they should have been classified in Chapter 39, HTSUSA, as apparel articles of plastics. We find no justification to change the classifications determined applicable by the Area Director, New York Seaport. Contrary to your position, the material from which those six garments are constructed is classifiable in Subheading 5903, HTSUSA, when imported as roll goods. Heading 5903 states: Textile fabrics impregnated, coated, covered or laminated with plastics . . . (emphasis added) With polyvinyl chloride: Of cotton......................... Of man-made fibers................ * * * Other: As we read those provisions, the subheadings are clearly referring back to the term "Textile fabrics". Accordingly, the garments are constructed from fabrics classifiable in Heading 5903, and are expressly provided for in Heading 6210, TSUSA, as determined by the Area Director. Therefore, no essential character determination is necessary. The remainder of your submission appears to be predicated on premise that the plastics covering on the textile fabric is cellular in nature. While no sample has been received by this office, we have been assured by the Chief, National Import Specialist Branch 3, New York Seaport, that the plastics material was not cellular. In view of the above, we affirm the classifications contained in NYRL 832420. Sincerely, John Durant, Director Commercial Rulings Division