Tariff Status of a Jacket

HQ 085668 NOVEMBER 3, 1989 CLA-2 CO:R:C:G 085668 PR CATEGORY: Classification TARIFF NO.: 6113.00.0015 Mr. Robert F. Walker, Jr. Conimex Inc. 316 Nowell Farme Road Carlisle, Mass. 01714 RE: Tariff Status of a Jacket Dear Mr. Walker: This ruling is in further response to your letter of August 21, 1989, on behalf of North Atlantic Group, concerning the classification of a "Polar" jacket and neoprene gloves and beanie. Our Area Director, New York Seaport, has furnished you with a ruling on the classification of the gloves and beanie. Therefore, this ruling will be concerned only with the jacket portion of your inquiry. FACTS: The jacket in issue, style 3910-P, appears to be a man's waist-length garment. It has raglan-style long sleeves and a stand collar, both of which are made of a polyurethane plastics coated nylon woven oxford fabric. This fabric, if imported as material, would not qualify as a plastics coated or covered fabric, under Heading 5903, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), because the plastics cannot be seen with the naked eye. The remainder of the garment (including cuffs) consists of a layer of cellular neoprene sandwiched between layers of knitted man-made fiber fabrics. This three layer combination, if imported as material, would be classifiable under Heading 5903, HTSUSA. The jacket has slanted pockets at the waist with zipper closures, a full front opening with a zipper closure, and a fabric neck closure. The inquirer indicates that the jackets will be used to provide thermal insulation when engaged in water sports (e.g. kayaking, canoeing). ISSUE: The issue presented is whether the subject garment is classifiable under Heading 6113, HTSUSA, which provides for garments made up of knitted fabrics of Heading 5903. LAW AND ANALYSIS: The portion of the garment providing the greatest visual impact is the body which is composed of the three layer laminated material. That is also the portion which provides the thermal insulation which is the main function of the jacket. This office has previously ruled that garments are "made up" of fabrics of Heading 5903, as long as those fabrics are significant and meaningful with relation to the garments in question. HRL 081134, dated April 27,1989; 080947, dated January 30, 1989. The question of essential character is not in issue in this case since we only look to that criterion after having progressed through the General Rules of Interpretation (GRI's) of the HTSUSA to GRI 3(b), HTSUSA. In this instance, under our present interpretation, we do not proceed beyond GRI 1, HTSUSA, which provides that the classification of merchandise shall be determined according to the terms of the headings and any relevant section or chapter notes. Here, the garment consists of substantial portions of fabrics which are covered under Heading 5903 and, therefore, the garment is "made up" of those fabrics. Since there is a specific heading (through to the 10- digit level) which provides for garments made up of those fabrics, GRI 1 governs the classification of this garment. HOLDING: The "Polar" jacket described above is classifiable under the provision for men's coats or jackets made up of knitted fabrics of Heading 5903, in Subheading 6113.00.0015, HTSUSA, with duty, as a product of Taiwan, at the 1989 rate of 7.6 percent ad valorem. The designated textile and apparel category for that subheading is 334. 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. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division