Classification of women's anorak with Du Pont ZEPEL coating

HQ 087553 October 16, 1990 CLA-2 CO:R:C:G 087553 DRR CATEGORY: Classification TARIFF NO.: 6202.93.4500 Ms. Margaret Polito Coudert Brothers 200 Park Avenue New York, New York 10166 Re: Classification of women's anorak with Du Pont ZEPEL coating Dear Ms. Polito: This is in reference to your letter dated June 15, 1990, requesting, on behalf of Du Pont de Nemours & Co., Inc., the classification of a women's anorak under the Harmonized Tariff Schedule of the United States (HTSUSA). FACTS: The merchandise at issue is represented by a womens's ski- jacket. The woven outer shell is 65 percent polyester and 35 percent cotton. The inner lining is 100 percent polyester, the lining is 100 percent quilted nylon. The jacket is waist long with a full front zipper opening covered by a textile flap, which is secured by three buttons. The jacket has long sleeves with elastic cuffs, a collar, and side pockets. The outer shell fabric is treated with Du Pont ZEPEL prior to the manufacture of the jacket. In your letter you state that you believe that the requirements of U.S. Additional Note 2 to Chapter 62 of the HTSUSA have been met and that the garment is classifiable under subheading 6202.93.4500, HTSUSA. Your request is accompanied by a copy of a laboratory report which states that the fabric meets the test requirements for water resistance of the HTSUSA. You further state that the country of origin is, as yet, undetermined. ISSUE: What is the proper classification of the garment at issue? - 2 - LAW AND ANALYSIS: Classification of merchandise is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6202, HTSUSA, provides for, among other things, women's anoraks, including ski-jackets. Subheading 6202.93.4500, HTSUSA, provides for Women's or girl's overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets)...Anoraks..., Of man-made fibers: Other, Water resistant. Additional U.S. Note 2, Chapter 62, states that "water resistant" means that garments classifiable in certain subheadings (including subheading 6202.93.4500) must have a water resistance such that, under a head pressure of 600 millimeters, not more than 1 gram of water penetrates after two minutes when tested in accordance with AATCC Test Method 35-1985. This water resistance must be the result of a rubber or plastics application to the outer shell, lining or inner lining. Du Pont ZEPEL has been accepted by Custom as a plastic coating which meets the standards for water resistance. (See Headquarters Ruling Letter (HRL) 086951, dated July 17, 1990, and HRL 086879, dated June 8, 1990.) HOLDING: The garment in question is classifiable under subheading 6202.93.4500, HTSUSA, as Women's or girl's overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets)..., Anoraks..., Of man-made fibers, Other, Water resistant. Assuming the garment will be produced in countries entitled to most favored nation status, the duty rate will be 7.6 percent ad valorem. The garment will also be subject to textile visa category 635. 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, 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. -3- Due to the changeable nature of the statistical annotation 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. Sincerely, John Durant, Director Commercial Rulings Division 6 cc: A.D. N.Y., Seaport DRRimmer library/peh name: 082074