CBP Ruling 087683 — Reconsideration of HRL 086344

Tariff classification

Headings: 6211

Product description

In HRL 086344, dated July 5, 1990, we classified a work suit under subheading 6211.33.0010, HTSUSA. That case was a reconsideration of HRL 081555, dated November 3, 1988, in which we also classified the subject work suit under subheading 6211.33.0010. You believe that the nylon shell is coated with a plastic that makes this article waterproof, and, therefore, the correct classification is either 6211.20.1535, HTSUSA, or 6210.40.1040, HTSUSA.

CBP rationale

In HRL 081555, we stated that the coating on the subject work suit did not meet the visible to the naked eye test. Whether there is sufficient coating on the shell of the garment to make it waterproof, as you contend, is not in question. The determining factor is whether the plastic coating is visible to the naked eye otherwise than by a change in color. We are of the opinion that the coating on the shell of the work suit is not visible to the naked eye. Therefore this merchandise is not classifiable in Heading 6210. Subheading 6211.20, HTSUSA, provides for ski-suits. The subject merchandise is not a ski-suit and thus is not classifiable in this subheading. Our review shows that subheading 6211.33.0010 is the correct classification for this merchandise.

Full text

HQ 087683 November 9, 1990 CLA-2 CO:R:C:G 087683 CC 086344 081555 CATEGORY: Classification TARIFF NO.: 6211.33.0010 Mr. Sanford Caplan Vice-President Hampco Apparel, Inc. 15 West 34th Street New York, NY 10001-3060 RE: Reconsideration of HRL 086344 Dear Mr. Caplan: This letter is in response to your inquiry of July 16, 1990, requesting reconsideration of Headquarters Ruling Letter (HRL) 086344. FACTS: In HRL 086344, dated July 5, 1990, we classified a work suit under subheading 6211.33.0010, HTSUSA. That case was a reconsideration of HRL 081555, dated November 3, 1988, in which we also classified the subject work suit under subheading 6211.33.0010. You believe that the nylon shell is coated with a plastic that makes this article waterproof, and, therefore, the correct classification is either 6211.20.1535, HTSUSA, or 6210.40.1040, HTSUSA. ISSUE: Whether the classification of the subject work suit in HRL 086344 is correct? LAW AND ANALYSIS: In HRL 081555, we stated that the coating on the subject work suit did not meet the visible to the naked eye test. Whether there is sufficient coating on the shell of the garment to make it waterproof, as you contend, is not in question. The determining factor is whether the plastic coating is visible to the naked eye otherwise than by a change in color. We are of the opinion that the coating on the shell of the work suit is not visible to the naked eye. Therefore this merchandise is not classifiable in Heading 6210. Subheading 6211.20, HTSUSA, provides for ski-suits. The subject merchandise is not a ski-suit and thus is not classifiable in this subheading. Our review shows that subheading 6211.33.0010 is the correct classification for this merchandise. HOLDING: The subject merchandise is classified under subheading 6211.33.0010, HTSUSA, which provides for track suits, ski-suits and swimwear; other garments, of man-made fibers; coveralls, jumpsuits and similar apparel; other, men's. The rate of duty is 17 percent ad valorem, and the textile category is 659. HRL 086344 of July 5, 1990 is affirmed. Sincerely, John Durant, Director Commercial Rulings Division

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