Reconsideration of DD 870404; classifiable in Heading 6211;outer shell fabric not visibly coated with plastics material

HQ 951332 July 13, 1992 CLA-2 CO:R:C:T 951332 CAB CATEGORY: Classification TARIFF NO.: 6211.33.0030; 6211.33.0035 Mr. Cezar Francisco, Jr. Foreign Services Department Kmart Fashions 7373 West Side Avenue North Bergen, NJ 07047-6411 RE: Reconsideration of DD 870404; classifiable in Heading 6211; outer shell fabric not visibly coated with plastics material Dear Mr. Francisco: This ruling is in response to your request for reconsideration of DD 870404, dated February 6, 1992, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) concerning the tariff classification of a jacket and a pair of trousers. The garments are manufactured in Taiwan. Samples of the merchandise in question were submitted for examination. FACTS: The size large samples, Style 1736, consist of a pair of color-coodinated trousers and jacket. Both garments contain an outer shell of a 100 percent woven nylon and a complete lining of 65 percent polyester and 35 percent cotton knit fabric. The blue, white, and black jacket has a full front opening with a metal zipper that extends to the top of the collar, elasticized waistband and cuffs, and two side insert pockets. The blue pants contain elastic ankle bands, two side insert pockets, an elasticized waistband with a drawstring, one rear patch pocket, and partial side openings extending approximately nine inches up from the bottoms of the legs. The openings are secured by zippers. DD 870404 classified the sample garments as a track suit under subheading 6211.33.0035, HTSUSA, for the jacket component, and subheading 6211.33.0030, HTSUSA, for the pants component. ISSUE: Whether the instant articles are visibly coated with a plastics material so as to be classified in Heading 6210, HTSUSA, or whether they were properly classified in DD 870404 as a tracksuit in Heading 6211, HTSUSA? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Heading 6210, HTSUSA, provides for garments made up of fabrics of, among other provisions, Heading 5903, HTSUSA. Heading 5903, provides textile fabrics impregnated, coated, covered, or laminated with plastics, other than tire cord fabrics. In order for a fabric to be considered a fabric of Heading 5903, the impregnation, coating or covering of plastics must be visible to the naked eye as required by Note 2(a)(1) of Chapter 59, with no account taken of any resulting change in color. It is Customs view that the term "visible to the naked eye" is a clear expression by the drafters of the Harmonized System that a significant amount of material must be added to a fabric for it to be considered "impregnated, coated, covered or laminated." In essence, a viewer must be able to see the coating without the use of a magnifying glass. A color change is not enough for a Heading 6210 classification. Customs believes that this criterion is met when there is a visible change in the surface of the fabric because of the plastics application. After viewing the sample garment without any means of magnification, it is apparent that there has been no visible change to the fabric's surface to warrant a Heading 6210 classification. HOLDING: The instant articles were properly classified in DD 870404. The trousers are classifiable under subheading 6211.33.0030, HTSUSA, which provides for other garments; men's or boys; track suits; trousers. The rate of duty is 17 percent ad valorem, and the textile category is 647. The jacket is classifiable under subheading 6211.33.0035, HTSUSA, which provides for other garments; men's or boys'; track suits; other. The rate of duty is 17 percent ad valorem, and the textile category is 637. 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, to obtain the most current information available, 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. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) 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