HQ 084016

June 14, 1989

CLA-2 CO:R:C:G 084016 CMR

CATEGORY: Classification

TARIFF NO.: 6201.13.4030

Mr. G.M. Columbe

A. N. Deringer, Inc.

30 West Service Road

Champlain, New York 12919-9703

RE: Classification of a men\'s nylon coat

Dear Mr. Columbe:

This ruling is in response to your letter of February 27, 1989,

on behalf of your client, Evin Industries Ltd., requesting classifi-

cation of a men\'s nylon coat, style 509, made with the fabric sample

submitted with a sample coat.

FACTS:

Style 509 is a men\'s quilt-lined woven 3/4-length coat with an

outershell of 100 percent nylon fabric. The fabric is coated on the

inner surface with a 1000 mm polyurethane plastics coating. The

lining is 100 percent quilted nylon with a filler of 100 percent

polyester.

The coat has a full front zippered opening with a snap storm

flap and Velcro-type fastener which cover the zipper area, a

removable hood with drawstring, an inner drawstring at the waist, a

cummerbund belt attached to the lining, concealed knit cuffs and

covered pockets. The chest pockets, side pockets and inner pockets

have Velcro-type fasteners. The body and sleeves have overlaid

reflective striping. On the left sleeve of the sample is an

embroidered patch with the logo of Pan American airlines.

This garment was the subject of NYRL 834676 of January 9, 1989,

and was classified in 6201.13.40, HTSUSA, which covers overcoats,

-2-

carcoats and similar coats. It is now under consideration for

classification when made with an outershell of the coated sample

fabric submitted.

ISSUE:

Is the fabric sample considered coated for the purpose of

classification within heading 6210, HTSUSA, which provides for

garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or

5907?

Is the garment properly classified in the subheading for

overcoats, carcoats and similar coats, or in the subheading for

anoraks (including ski jackets), windbreakers and similar articles?

LAW AND ANALYSIS:

Heading 5903, HTSUSA, provides for textile fabrics impregnated,

coated, covered, or laminated with plastics (except tire cord which

is provided for in Heading 5902).

Note 2 of Chapter 59, HTSUSA, provides, in pertinent part:

Heading 5903 applies to:

\(a\) Textile fabrics, impregnated, coated, covered or

laminated with plastics, whatever the weight per square

meter and whatever the nature of the plastic material

(compact or cellular), other than:

\(1\) fabrics in which the impregnation, coating or

covering cannot be seen with the naked eye (usually

chapters 50 to 55, 58 or 60); for the purpose of this

provision, no account should be taken of any

resulting change of color.

It is our view that the wording of Note 2(a)(1) (\"visible to the

naked eye\") is a clear expression by the drafters of the Harmonized

System that a significant, if not substantial, amount of material

must be added to a fabric for it to be considered \"impregnated,

coated, or covered.\"

Therefore, following the strict wording of Note 2(a)(1), for a

fabric to be considered \"impregnated, coated, or covered\" within that

requirement, the plastics material added to the fabric must be

visibly distinguishable from that fabric without the use of

-3-

magnification. Customs believes that this criterion is satisfied

when the application of a plastics material clearly changes the

surface character of the fabric. In such an instance, the naked eye

is seeing the plastics.

In the instant case, the coating on the fabric sample is evident

only by a change in color, which we are directed to disregard. The

coating does not change the surface character of the fabric, and

therefore, the fabric is not considered coated within the meaning of

heading 5903, HTSUSA.

The issue of classification of garments as anoraks or coats was

addressed in HRL 081134 of April 27, 1989. In that ruling, parka-

type garments and anoraks were described and distinguished as

follows:

Parka-type garments are classifiable under the provisions for

overcoats, car-coats, capes, cloaks and similar articles, not

under the provisions for anoraks (including ski-jackets) and

similar articles. In order for a garment to be considered a

parka, it must have a hood, a complete opening at the front

fastened by a zipper or a Velcro-like fastener, with or without

a protective flap; a lining either quilted or of simulated fur

fabric; a drawstring or other tightening device at the waist,

except a belt, and outer pockets. The length of the parka may

vary from mid-thigh to knee.

Anoraks have many features in common with parkas; however,

they differ in regards to the length of the garment. The length

of an anorak can vary from waist-length to mid-thigh only

(bolding added). Anoraks must have a hood which can be

concealed in the collar; a complete opening at the front

fastened by a zipper or velcro; a lining quilted or padded, a

drawstring or other means of tightening; close-fitting

elasticized sleeve-ends; collar and pockets. If the length of

the garment is longer than mid-thigh and yet has the features

described above, it will nevertheless be considered a parka and

classifiable under the provisions for overcoats, car-coats,

capes, cloaks and similar articles.

Considering the garment at issue in light of the above, we

believe it is a parka-type garment classifiable under the provisions

for overcoats, carcoats, capes, cloaks and similar articles.

-4-

HOLDING:

When made with an outer shell of the coated fabric sample

submitted for review, the garment at issue, style 509, remains

classifiable in subheading 6201.13.4030, HTSUSA, as ruled in NYRL

834676 of January 9, 1989. The garment falls within textile category

634 and is dutiable at 29.5 percent ad valorem.

Due to the changeable nature of the statistical annotation (the

ninth and tenth digits of the classification) and the restraint

(quota/visa) categories, 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

6cc: Area Director, New York Seaport

1cc: CITA

1cc: Legal Reference Section

1cc: Phil Robins