HQ 952958

December 17, 1993

CLA-2 CO:R:C:T 952958 HP

CATEGORY: Classification

TARIFF NO.: 6201.93.3000

Ms. Patricia McCauley

District Director

U.S. Customs Service

P.O. Box 52790

Houston, TX 52790

RE: Application for Further Review of Protest No. 5301-1-000634.

Anoraks of coated fabric.

Dear Ms. McCauley:

This is in reply to your Memorandum PRO-2-H:C of September

30, 1992, transmitting documentation for Protest 5301-1-000634

and Application for Further Review thereof. Please be aware that

this response is issued to your office in conjunction with HRL

950116 of December 7, 1993.

FACTS:

The above Protest was filed by Givens & Kelly, on behalf of

their client, on the classification under the Harmonized Tariff

Schedule of the United States Annotated (HTSUSA) of ski jackets,

Style T4739. Style T3741, which was also part of Entry No. 142-

0107172-8 of December 27, 1989, was protested in 5301-1-100634

and was part of HRL 950116, supra.

Style T4739 is described in entry documentation as a boys\'

anorak, sizes 8-18, constructed of a 100% texturized nylon outer

shell and a 100% nylon 190T plain dyed lining. The outer shell

is stated to have a 600mm coating of acrylic applied to it.

Further, according to a December 19, 1989, letter to U.S. Customs

from the International Department of the importer, Style T4739 is

constructed of the same fabric as style T3741.

Style T4739 was entered under subheading 6201.93.35, HTSUSA,

as other ski jackets. This provision has an applicable rate of

duty of 29.5% ad valorem. Protestant argues that subheading

6201.93.30, HTSUSA, as water resistant ski jackets, is more

appropriate. This subheading has an applicable rate of duty of

7.6% ad valorem. Alternatively, protestant argues that

classification under heading 6210, HTSUSA, applies if the outer

shell of the garment is considered \"visibly coated with

plastics.\"

ISSUE:

Whether the garments at issue are water resistant; if not,

are they made up of fabrics coated with plastics, as such fabrics

are defined by the HTSUSA?

LAW AND ANALYSIS:

Subheading 6201.93.3000, HTSUSA, provides for water

resistant anoraks, windbreakers and similar garments. The

General Rules of Interpretation (GRIs) to the HTSUSA govern the

classification of goods in the tariff schedule. GRI 1 states, in

pertinent part, that such \"classification shall be determined

according to the terms of the headings and any relative section

or chapter notes. . . .\" Additional U.S. Note 2 to Chapter 62,

HTSUSA, defines the term \"water resistant\" as meaning

garments classifiable \[as such\] must have a

water resistance \... such that, under a head

pressure of 600 millimeters, not more than

1.0 gram of water penetrates after two

minutes \....

In Customs Laboratory Report 5-90-10446-001 of March 2, 1990,

Style T4739 from entry number 14201071728 was tested according to

Additional U.S. Note 2. It was found that the sample met the

above requirements. Accordingly, the merchandise is

appropriately classifiable as a water resistant anorak.

HOLDING:

As a result of the foregoing, the instant merchandise is

classified under subheading 6201.93.3000, HTSUSA, textile

category 634, as water resistant anoraks, windbreakers and

similar garments. The applicable rate of duty is 7.6 percent ad

valorem.

Since the rate of duty under the classification listed above

is less than the liquidated rate, you are instructed to grant the

protest in full. In accordance with Section 3A(11)(b) of Customs

Directive 099 3550-065, dated August 4, 1993, Subject: Revised

Protest Directive, this decision should be mailed by your office

to the protestant no later than 60 days from the date of this

letter. Any reliquidation of the entry in accordance with the

decision must be accomplished prior to the mailing of the

decision. Sixty days from the date of the decision the Office of

Regulations & Rulings will take steps to make the decision

available to Customs personnel via the Customs Rulings Module in

ACS, and to the public via the Diskette Subscription Service,

Lexis\~, Freedom of Information Act, and other public access

channels.

Sincerely,

John Durant, Director

Commercial Rulings Division