Classification of a Ski Jacket

HQ 089305 July 31, 1991 CLA-2 CO:R:C:T 089305 PR CATEGORY: Classification TARIFF NO.: 6210.50.1020 Mr. Lindy L. Miller Charles M. Schayer & Co. P.O. Box 38367 Denver, Colorado 80238 RE: Classification of a Ski Jacket Dear Mr. Miller: This is in reply to your letter of April 5, 1991, on behalf of Descente America, Inc., addressed to our New York office, concerning the classification of certain ski jackets. Our ruling on the matter follows. FACTS: The sample, a woman's jacket manufactured in Japan, has a woven nylon outer shell, a woven lining, a full front zippered opening with a storm flap, elasticized cuffs and waistband, and slant opening pockets with zipper closures in the waist area. Between the lining and outer shell is an interlining which consists of a nonwoven batting of polyester fibers laminated to a sheet of plastic film (which is said to provide water resistance). ISSUE: The issue presented is whether the garment is classifiable under Heading 6210, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as a garment made up of fabrics of 5602 (batting) and 5603 (nonwoven fabrics), HTSUSA, and if so, are they classifiable at the subheading level according to those fabrics, or according to the component which imparts their essential character. 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. GRI 2(b) provides that a reference to a material in a heading shall be taken to include combinations of that material with other materials and that any reference to goods of a given material shall be taken to include goods partly of that material; if goods consist of more than one material, then classification will be according to GRI 3. GRI 3(a) requires that where two or more headings describe the merchandise, the more specific will prevail; or if two or more headings each refer to part only of the materials in the goods, then classification will be by GRI 3(b). GRI 3(b) states that the material or component which imparts the essential character to the goods will determine their classification. Here, the sample is a composite good containing, in addition to its woven outer shell and lining, an interlining of batting or nonwoven fabric that has been laminated with plastics material. The interlining provides significant characteristics (warmth and resistance to wind and moisture) to the garment. However, it is Customs view that usually it is the outer shells of garments which create those garments (establish their identities as coats, trousers, etc.) and which, therefore, impart the essential character to those garments. On March 20, 1990, this office published a notice in the Federal Register (55 F.R. 10249) concerning a proposed interpretative rule relating to the classification of garments composed in part of linings or interlinings of specialized fabrics or of nonwoven fabric insulating layers. Customs present position is that a garment is "made up of" any fabric which imparts a significant characteristic to that garment. The notice proposed, contrary to that position, that a garment not be classified under Headings 6113 or 6210, HTSUSA, which provide for garments "made up of" certain named fabrics, unless it is determined that those fabrics impart the essential character of the garment. It is anticipated that Customs will shortly announce its final decision on that proposal. In our ruling of June 13, 1989, file 083721, a jacket with a heavy nonwoven fabric insulating layer was determined to be classifiable in Subheading 6210.40.1020, HTSUSA, which provides for other men's or boys' garments of man-made fibers, made up of fabrics of (in this case) Heading 5603. This result was obtained because the heavier-than-usual nature of the nonwoven fabric contributed significantly to the garment and could not be ignored. It should be noted that even though the garment was determined to be "made up of fabrics" of Heading 5603, the garment was not determined to have its essential character imparted by the nonwoven fabric and, therefore, was not classified under the subheading for garments of fabrics Heading 5602 and 5603. See also HRL 081134, dated April 27, 1989. HOLDING: In the absence of an announcement published in the Federal Register that Customs is changing its position with regard to the classification of garments composed in part of linings or interlinings of specialized fabrics or of nonwoven fabric insulating layers, the sample garment is classifiable under Heading 6210 as an anorak, windbreaker, or similar garment, made up of fabrics of Headings 5602 and 5603, of man-made fibers, in subheading 6210.50.1020, with duty, as a product of Japan, at the rate of 7.6 percent ad valorem. The designated textile and apparel category applicable to this merchandise is 634. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. 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. Sincerely, John Durant, Director Commercial Rulings Division 6cc: Area Director, New York Seaport 1cc: CITA 1cc: Dick Crichton--OTO 1cc: Cynthia Reese 1cc: District Director, Denver