us-cbp-cross-rulings-hq-086504•HQ 086504: NYRLs 847328 847319 847327 affirmed. Floater coats withfiller of expanded PVC have essential character imparted byshell. Gore-Tex; Thintech; nonwoven; anorak
HQ 086504: NYRLs 847328 847319 847327 affirmed. Floater coats withfiller of expanded PVC have essential character imparted byshell. Gore-Tex; Thintech; nonwoven; anorak
us-cbp-cross-rulings-hq-086504HQ 086504: NYRLs 847328 847319 847327 affirmed. Floater coats withfiller of expanded PVC have essential character imparted byshell. Gore-Tex; Thintech; nonwoven; anorakGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 086504
December 27, 1990
CLA-2 CO:R:C:G 086504 HP
CATEGORY: Classification
TARIFF NO.: 6201.93.3510; 6202.93.4500; 6210.40.1020;
6210.50.1020
Mr. T. Randolph Ferguson
GLAD & FERGUSON
Attorneys at Law
625 Market Street
Thirteenth Floor
San Francisco, CA 94105
RE: NYRLs 847328 847319 847327 affirmed. Floater coats with
filler of expanded PVC have essential character imparted by
shell. Gore-Tex; Thintech; nonwoven; anorak
Dear Mr. Ferguson:
This is in reply to your letter of January 30, 1990,
requesting reconsideration of several New York Ruling Letters,
with respect to the classification of floater coats, produced
in Canada. Please reference your client Mustang.
FACTS:
The merchandise at issue consists of various styles of
floater coats, as described in the applicable NYRLs.
NYRL 847328 of January 11, 1990
Style MC1600
A women's coat with an outer shell of woven nylon
fabric, visibly coated on its inner surface with a
polyurethane-type plastic. The inner lining is
also nylon, and the sample has a core of PVC foam.
The coat has a full front opening with a two-way
zipper covered by a storm flap, a fleece-lined
collar with a D-Ring tab closure, a hood with a
drawstring concealed within the collar, storm
cuffs at the wrists, double entry fleece-lined
pockets at the waist, a single covered chest
pocket, partial side vents with zippered closures,
and a tunneled belt at the waist. The garment
reaches to approximately mid-thigh.
In NYRL 847328, we classified this garment under
subheading 6210.50.1020, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA),
as women's or girls' anoraks and similar articles
made up of fabrics of heading 5903.
Style MC1700
A men's coat with an outer shell of woven nylon
fabric, visibly coated on its inner surface with a
polyurethane-type plastic. The inner lining is
also nylon, and the sample has a core of PVC foam.
The coat has a full-front two-way zipper with a
storm flap, a detachable fleece-lined hood,
reflective strips on the chest, hooded back, flap-
covered pockets at the waist and on the left
sleeve, a zippered pocket on the left chest, a
tunneled belt at the waist, hidden knit storm
cuffs on the sleeves and a hidden beaver tail
which, when folded down, extends from the back of
the garment, under the crotch, and attaches to
hooks or snaps on the garment's front for
additional warmth. The garment reaches
approximately mid-thigh.
In NYRL 847328, we classified this garment under
subheading 6210.40.1020, HTSUSA, as men's or boys'
anoraks and similar articles made up of fabrics of
heading 5903.
NYRL 847319 of January 9, 1990.
Style MC1402
A women's coat with an outer shell and lining of
woven nylon fabric, and a center layer of expanded
PVC. The garment is slightly longer than hip
length, has a full front opening with a two-way
zipper, and hidden knit storm cuffs. The outer
shell is visibly coated with plastics. The
garment has a fleece-lined collar, slant zippered
pockets at the waist, a zippered pocket on the
left chest, a covered pocket on the left sleeve,
and a hood concealed within a zippered compartment
in the collar. It also features a beaver tail,
described above.
In NYRL 847319, we classified this garment under
subheading 6210.50.1020, HTSUSA, as women's or
girls' anoraks and similar articles made up of
fabrics of heading 5903.
Style MC1520
A men's coat with an outer shell and lining of
woven nylon fabric, and a center layer of expanded
PVC. The garment is slightly longer than hip
length, has a full front opening with a two-way
zipper, and hidden knit storm cuffs. The outer
shell is visibly coated with plastics. The
garment has a storm front over the front zipper, a
fleece-lined collar with a tab, a hood concealed
within a zippered compartment within the collar,
zippered pockets below the waist, and a tunneled
belt at the waist.
In NYRL 847319, we classified this garment under
subheading 6210.40.1020, HTSUSA, as men's or boys'
anoraks and similar articles made up of fabrics of
heading 5903.
Style MC1530
A men's coat, similar to Style MC1520, supra, with
the addition of a beaver tail.
In NYRL 847319, we classified this garment under
subheading 6210.40.1020, HTSUSA, as men's or boys'
anoraks and similar articles made up of fabrics of
heading 5903.
Style MC1550
A men's coat with an outer shell and lining of
woven nylon fabric, and a center layer of expanded
PVC. The garment is slightly longer than hip
length, has a full front opening with a two-way
zipper, and hidden knit storm cuffs. The outer
shell is not visibly coated with plastics. The
garment is in a pea coat design, double breasted,
with slant pockets at the waist, a zippered inner
chest pocket, and an inner waist belt.
In NYRL 847319, we classified this garment under
subheading 6201.93.3510, HTSUSA, as other men's
anoraks and similar articles of man-made fibers.
Style MC1510
A men's coat with an outer shell and lining of
woven nylon fabric, and a center layer of expanded
PVC. The garment is slightly longer than hip
length, has a full front opening with a two-way
zipper, and hidden knit storm cuffs. The outer
shell is not visibly coated with plastics. The
garment is a Law Enforcement Service Coat, with
slant, zippered pockets at the waist, chest
pockets with flaps, side vents with partial
zippered openings, epaulets, and a hood concealed
within a zippered compartment in the collar.
In NYRL 847319, we classified this garment under
subheading 6201.93.3510, HTSUSA, as other men's
anoraks and similar articles of man-made fibers.
NYRL 847327 of January 10, 1990
Style MC1101
A men's coat slightly longer than hip length, with
an camouflage-patterned outer shell of 65%
polyester / 35% nylon, not considered coated with
plastics, a nylon lining, a center layer of
expanded PVC, a full front opening with a two-way
zipper, zippered slant pockets in the front,
expandable cargo pockets below the waist, a
rolled-up hood concealed in a zippered compartment
within the corduroy collar, and inner knit cuffs.
In NYRL 847327, we classified this garment under
subheading 6201.93.3510, HTSUSA, as other men's
anoraks and similar articles of man-made fibers.
Style MC1400
A men's coat slightly longer than hip length, a
woven nylon outer shell considered visibly coated
with plastics, a nylon lining, a center layer of
expanded PVC, a full front opening with a two-way
zipper, zippered slant pockets in the front, a
rolled-up hood concealed in a zippered compartment
within the corduroy collar, inner knit cuffs, a
zip-through, fleece-lined, collar, and a beaver
tail.
In NYRL 847327, we classified this garment under
subheading 6210.40.1020, HTSUSA, as men's or boys'
anoraks and similar articles made up of fabrics of
heading 5903.
Style MC1400T
A men's coat similar to Style MC1400, supra, with
the addition of reflective strips on the shell.
In NYRL 847327, we classified this garment under
subheading 6210.40.1020, HTSUSA, as men's or boys'
anoraks and similar articles made up of fabrics of
heading 5903.
Style MC1100
A men's coat slightly longer than hip length, a
woven nylon outer shell considered visibly coated
with plastics, a nylon lining, a center layer of
expanded PVC, a full front opening with a two-way
zipper, zippered slant pockets in the front, a
rolled-up hood concealed in a zippered compartment
within the collar, and inner knit cuffs.
In NYRL 847327, we classified this garment under
subheading 6210.40.1020, HTSUSA, as men's or boys'
anoraks and similar articles made up of fabrics of
heading 5903.
Style MC1102
A women's coat slightly longer than hip length, a
woven nylon outer shell not considered visibly
coated with plastics, a nylon lining, a center
layer of expanded PVC, a full front opening with a
two-way zipper, zippered slant pockets in the
front, a rolled-up hood concealed in a zippered
compartment within the collar, and inner knit
cuffs.
In NYRL 847327, we classified this garment under
subheading 6202.93.4500, HTSUSA, as women's or
girls' water resistant anoraks and similar
articles.
ISSUE:
Whether the center of expanded PVC imparts the essential
character of the instant garments?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRIs) to the HTSUSA
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
... classification shall be determined according to the
terms of the headings and any relative section or
chapter notes ...
Goods which cannot be classified in accordance with GRI 1 are to
be classified in accordance with subsequent GRIs, taken in order.
The instant garments are constructed of more than one
material. In HRL 080817 of August 31, 1987, we stated:
It is our understanding that apparel was
intended to be classified under the [HTSUSA]
usually according to its outer shell.
* * *
Accordingly, the goods of Chapters 61
and 62 with relatively unimportant linings,
shoulder pads, pockets, etc., should be
classified according to Subheading Note 2(A),
Section [XI], without considering those
trimmings. However, where those goods have
parts or accessories that contribute
materially to their character or usefulness
(for example, heavy weight linings which
provide a substantial degree of warmth to the
wearer), then the outer shells and other
significant portions must be considered in
determining the proper classification of
those goods. In this situation, we believe
it is appropriate to utilize Subheading Note
2(B)(a) of Section [XI].
Subheading Note 2 to Section XI, HTSUSA, provides, in
pertinent part:
(A) Products of chapters 56 to 63
containing two or more textile materials are
to be regarded as consisting wholly of that
textile material which would be selected
under note 2 to this section for the
classification of a product of chapters 50 to
55 consisting of the same textile materials.
(B) For the application of this rule:
(a) Where appropriate, only the
part which determines the
classification under general
interpretative rule 3 shall be
taken into account.
Note 2(A), Section XI, to which Subheading Note 2(A) refers,
provides:
Goods classifiable in chapters 50 to 55 or in
heading 5809 or 5902 and of a mixture of two
or more textile materials are to be
classified as if consisting wholly of that
one textile material which predominates by
weight over each other textile material.
In applying the Section Note, we have stated that:
Before the subheading note, which is
predicated on the section note, can be
utilized, it must first be determined to
which of the fabrics comprising the article
the section note (and, therefore, the
subheading note) applies. The garment[s] in
question [are] made of [several] fabrics. If
those fabrics were imported together in
fabric form, Section XI Note 2(A) would not
require that the weights of their components
be compared and that classification be
according to the textile material which pre
dominates. Rather, they would be
classifiable as separate fabrics. There
fore, where separate fabrics are combined to
form a textile garment or article [as in the
instant matter], GRI 3 is utilized first to
select which fabric [(and which part of the
garment that fabric comprises)] will deter
mine classification.
HRL 084012 PR of June 12, 1989.
Accordingly, where the instant garments contain parts or
accessories that materially contribute to their character or
usefulness, those parts or accessories must be considered along
with the outer shell in determining the applicable
classification. Following Subheading Note 2(B)(a) to Section XI,
GRI 3 is consulted to determine which portions of the garment are
to be considered in applying Subheading Note 2(A).
GRI 3 states, in pertinent part:
When by application of Rule 2(b) [goods of
more than one material or substance] or for
any other reason, goods are, prima facie,
classifiable under two or more headings,
classification shall be effected as follows:
* * *
(b) Mixtures, composite goods
consisting of different materials
or made up of different components,
and goods put up in sets for
retail sale, which cannot be
classified by reference to 3(a)
[which requires that goods be
classified, if possible, under the
more specific of the competing
provisions], shall be classified as
if they consisted of the material
or component which gives them
their essential character, insofar
as this criterion is applicable.
Explanatory Note (X) to GRI 3 provides, in pertinent part:
[C]lassification is made according to the
component, or components taken together,
which can be regarded as conferring on the
[good] as a whole its essential character.
The factors which determine essential character of an
article will vary from case to case. It may be the nature of the
materials or the components, its bulk, quantity, weight, value,
or the role a material plays in relation to the use of the goods.
In general, essential character has been construed to mean the
attribute which strongly marks or serves to distinguish what an
article is; that which is indispensable to the structure or
condition of an article.
It is your opinion that, [b]ased upon the importance of the
inner PVC foam filling [rather than the outer shell] in terms of
the relative weight and value of the components and the function
of the garments, ... the coats are classifiable ... as articles
of plastics. We disagree.
As we noted above, HRL 081817 indicated that garments will
generally be classified according to the material of their outer
shell. A limited exception to this maxim is where the garments
have parts or accessories which materially contribute to their
character or usefulness, AND, where that part or accessory
imparts the essential character. While it is clear that the PVC
filling contributes to the usefulness of the floater coats,
i.e., added features of flotation and insulation, it is our view
that the shell more clearly conforms to the definition of
indispensable to the structure or condition of the coats.
In HRL 081134 of April 27, 1990, garments with outer shells,
linings or interlinings laminated to Gore-Tex were classified
under heading 6210, HTSUSA, because:
In tariff terms, Gore-Tex is a
laminated fabric, contemplated by the terms
of Section XI and Chapter 62 to become part
of a finished garment. In commercial terms,
Gore-Tex is bought by consumers who seek
garments with the dual abilities of shedding
rain and wicking perspiration away from the
body. Based upon these unique attributes, we
believe that Gore-Tex is more than a mere
trimming or lining, and that garments "made
up" of Gore-Tex-laminated fabrics must be
classified in heading 6210].
You contend that the above text provides strong authority
for your position. This reliance is misplaced. We have
consistently held that where garments were prima facie
classifiable in heading 6210 and some other heading, they were
classified in the former, not because the essential character was
imparted by the Gore-Tex lamination, but because such a result
was mandated by Note 5 to Chapter 62, HTSUSA. See HRL 084693 of
September 8, 1989 and HRL 084678 of August 24, 1989 (holding
that garments with interlining composed of Thintech plastics
membrane laminated to nonwoven textile fabric; microporous
barrier against outside moisture which allows transpiration of
water vapor from body classified similarly to Gore-Tex
garments). No analogous note exists for garments with plastic
foam interlinings. We also note that while Gore-Tex garments
command a substantial price premium in the retail market, as do
the instant floater coats, the essential character has still
been held to be imparted by the outer shell.
HOLDING:
As a result of the foregoing, the instant merchandise
remains classified under the subheadings enumerated in the
aforementioned New York Ruling Letters.
Sincerely,
John Durant, Director
Commercial Rulings Division
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