HQ 955466: HRL 087274 revoked. Garments made up of quilted textileproducts and potentially classifiable in heading 6210, HTSUSA,are excludable based upon the manufacturing stage in which thequilting takes place.

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 955466

                        December 7, 1993

CLA-2 CO:R:C:T  955466 HP

CATEGORY:  Classification

Mr. William Gallo
Saxton Hall
512 Seventh Avenue
New York, N.Y. 10018

RE:  HRL 087274 revoked.  Garments made up of quilted textile
products and potentially classifiable in heading 6210, HTSUSA,
are excludable based upon the manufacturing stage in which the
quilting takes place.

Dear Mr. Gallo:

     This is further to your letter of May 17, 1990.  That letter
concerned the tariff classification, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), of quilted
textile products.

FACTS:

     The merchandise at issue consists of garments constructed of
quilted fabrics and potentially classifiable in heading 6210,
HTSUSA.  In HRL 087274 of September 17, 1990, we stated that
notwithstanding the manufacturing stage in which the quilting
takes place, any garment made from quilted textile products is
excluded from heading 6210, HTSUSA.  We have now had occasion to
review this decision, and have determined it to be in error.  Our
rationale follows.

ISSUE:

     Whether the Explanatory Note exclusion from heading 6210 of
garments of quilted textile products in the piece extends to
garments quilted during assembly?

LAW AND ANALYSIS:

     The Subheading Explanatory Note to Chapter 62, HTSUSA,
excludes from classification in heading 6210 articles made from
quilted textile products in the piece of heading 5811, HTSUSA. 
The Explanatory Notes (EN) to the HTSUSA constitute the official
interpretation of the tariff at the international level.  While
not legally binding, they do represent the considered views of
classification experts of the Harmonized System Committee.  It
has therefore been the practice of the Customs Service to follow,
whenever possible, the terms of the Explanatory Notes when
interpreting the HTSUSA.  It has recently been argued that
certain garments should not fall within the Explanatory Note's
exclusion: rather, they are made up of non-quilted piece goods. 
The ~quilting' does not occur until, and as a part of, assembly. 
In HRL 087274, however, we held that notwithstanding the language
of the Explanatory Note, the  principle of the Note requires
extension of the exclusion to all garments which are made up of
quilted fabrics, whenever such quilting takes place.  Therefore,
irrespective of a garment's potential classification within
heading 6210, HTSUSA, HRL 087274 would require that they are not
classified in heading 6210, HTSUSA.

     In HRL 950116 of this date, we found that

          {1}  excluding garments constructed of heading 5811
          "quilted textile products in the piece" from
          classification in heading 6210 is required not by the
          Subheading Explanatory Note (which merely aids us in
          interpreting the HTSUSA), but by legal Note 2(a)(6) to
          Chapter 59.  This Note states that irrespective of the
          presence of a visible coating, textile products of
          heading 5811 are excluded from classification under
          heading 5903 as coated fabrics.  Since heading 6210
          provides for, inter alia, garments constructed of
          coated fabrics of heading 5903, the exclusion from
          heading 6210 of garments constructed of fabrics
          excluded from heading 5903 is the only logical result
          possible.

          {2}  the "virtually identical garments" language in HRL
          087274 is faulty, in that Congress recognized, as
          evidenced by the language of Note 2(a)(6) to Chapter
          59, that there are significant differences between non-
          quilted coated fabrics and quilted coated fabrics.

               {a}  The quilted look in ski jackets is more a
               statement of style than a required assembly
               process.

               {b}  Quilted textile products in the piece are
               rarely used in garments, as they are much harder
               to assemble and fit.  Quilting plain fabric during
               garment assembly more economically provides the
               "quilted" look.

               {c}  Quilted textile products in the piece are
               made by piece goods manufacturers.  Garments
               quilted during assembly are made by garment
               manufacturers.  Congress has a long history, via
               higher tariffs and stricter quotas, of protecting
               one domestic industry over another.

     The finding in HRL 087274 that the "principle" of the
Explanatory Note outweighed its explicit language was in error. 
Accordingly, HRL 087274 is hereby revoked.

HOLDING:

     As a result of the foregoing, HRL 087274 is revoked.  In
order to insure uniformity in Customs classification of this
merchandise and eliminate uncertainty, we are revoking HRL 087274
of September 17, 1990, pursuant to 19 C.F.R.  177.9(d)(1), to
reflect the above classification effective with the date of this
letter.

     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
                   Commercial Rulings Division