Application for Further Review of Protest No. 5301-91-000687.

HQ 956104 April 6, 1994 CLA-2 CO:R:C:T 956104 HP CATEGORY: Classification TARIFF NO.: 6201.93.3510; 6201.93.3520; 6210.40.1020 Ms. Patricia McCauley District Director U.S. Customs Service 1717 East Loop Room 401 Houston, TX 77029 RE: Application for Further Review of Protest No. 5301-91- 000687. Dear Ms. McCauley: This is in reply to Application for Further Review of Protest No. 5301-91-000687. That AFR concerned the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of water resistant jackets. FACTS: The above Protest was filed by Glad & Ferguson, on behalf of their client, the importer's surety. The surety duplicates and parallels claims made in the importer's protest 5301-90-000406. The Protest involves a number of styles of men's and boys' jackets entered under subheading 6201.93.3000, HTSUSA, as water resistant woven anoraks and similar garments. After entry, many samples were analyzed by the Customs Laboratory and tested in accordance with the water resistance requirements of Additional U.S. Note 2 to Chapter 62, HTSUSA. When the garments at issue failed the aforementioned test (see, e.g., Laboratory Report #5- 90-10272-001 of January 26, 1990), the importer requested classification under heading 6210, HTSUSA, as garments made up of, inter alia, coated fabrics. This request was denied, and these Protests were filed. Counsel for the importer has submitted a chart covering the style numbers of the garments at issue. We duplicate the consequential information on the following page. The first numeral in the Style designation indicates whether the style is men's (3XXX), boys' (4XXX), or men's "Big & Tall" (5XXX). Styles bearing the suffix MS or BU are made up of the same fabric as those of the same number without any suffix. Style 4729 is made up of the same fabric of Style 3729. Style 5X30 is made up of the same fabric of Style 5X29. Style 3727 is made up of the same fabric of Style 4727. 5301-91-000687 P3705 P3709 P3725 P3727 P3727MS P3729 P3733 P4703 P4703 P4721 P4727 P4729 P4729MS ISSUE: Whether the garments at issue are water resistant; if not, are they made up of fabrics coated with plastics, as such fabrics are defined by the HTSUSA? LAW AND ANALYSIS: Classification of merchandise which is the subject of this Protest was addressed in HRL 950116 of December 7, 1993. We direct your attention thereto, and incorporate herein, our discussion of the merits of the case. HOLDING: As a result of the foregoing, the instant merchandise is classified as follows: StylesP4727, P4721, P3725, P3727, P3727MS, P4729MS ... under subheading 6210.40.1020, HTSUSA, textile category 634, as garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other men's or boys' garments, of man- made fibers, other, anoraks (including ski-jackets), windbreakers and similar articles. The applicable rate of duty is 7.6 percent ad valorem. Styles P3733, P3705, P3709, P4703 ... if men's, under subheading 6201.93.3510, HTSUSA, textile category 634, as men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203, anoraks (including ski- jackets), windbreakers and similar articles (including padded, sleeveless jackets), of man-made fibers, other, other, other, other, men's. The applicable rate of duty is 29.5 percent ad valorem. ... if boys', under subheading 6201.93.3520, HTSUSA, textile category 634, as men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203, anoraks (including ski- jackets), windbreakers and similar articles (including padded, sleeveless jackets), of man-made fibers, other, other, other, other, boys'. The applicable rate of duty is 29.5 percent ad valorem. The Protests should be denied in part and granted in part as follows: Protest Number Style # Results of Style # Disposition of Protest 5301-91-000687 P3705 Uncoated Denied in Part P3709 Uncoated and Granted in P3725 Coated Part P3727 Coated P3727MS Coated P3729 Coated P3733 Uncoated P4703 Uncoated P4721 Coated P4727 Coated P4729 Coated P4729MS Coated In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to the mailing of the decision. Sixty days from the date of the decision the Office of Regulations & Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS, and to the public via the Diskette Subscription Service, Lexis~, Freedom of Information Act, and other public access channels. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John Durant, Director