Men's nylon padded vest; classifiable as a garment of heading 6210; outer shell fabric visibly coated with plastic
Active· CBP ruling HQ 089220· Issued 1991-07-12
Ruling text
HQ 089220
July 12, 1991
CLA-2 CO:R:C:T 089220 JS
CATEGORY: Classification
TARIFF NO.: 6210.40.1020
Grant Goldin
Scope Imports, Inc.
8020 Blankenship Dr.
Houston, Texas 77055
RE: Men's nylon padded vest; classifiable as a garment of
heading 6210; outer shell fabric visibly coated with plastic
Dear Mr. Goldin:
This is in reference to your letter of March 6, 1991,
requesting classification of a men's padded vest under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The sample at issue is a men's nylon quilted vest measuring
approximately 24 inches in length in front, and 27 inches long
in back. The vest has a woven nylon outershell which is coated
on one side, an uncoated woven nylon lining, and a nonwoven
textile interlining quilted to the shell. The garment is
sleeveless with a full front opening with seven snaps, and a 4
inch collar that may be turned up and snapped closed.
The information you provide states that the shell fabric is
nylon taffeta with a 600 mm acrylic coating. The fabric weighs
62 grams per square yard before coating, and the coating weighs
6 grams per square yard. There are 114 yarns per inch in both
the warp and the filling, which are both composed of 70 denier
yarns.
ISSUE:
Whether the outer shell fabric of the garment at issue is
coated for purposes of classification under the HTSUSA.
2
LAW AND ANALYSIS:
Classification of merchandise under the tariff is in
accordance with the General Rules of Interpretation (GRI), taken
in order. According to GRI 1, the primary consideration in
determining whether merchandise should be classified in a heading
is given to the language of the heading and any relevant chapter
or section notes. Inasmuch as the article in question is either
coated or uncoated, at least two headings may apply to the nylon
outer shell at issue in this case. The relevant headings
include:
(a) 6201, men's or boys' overcoats, carcoats, capes,
cloaks, anoraks (including ski-jackets), windbreakers
and similar articles (including padded, sleeveless
jackets), other than those of heading 6203
(b) 6210, garments, made up of fabrics of heading 5602,
5603, 5903, 5906 or 5907
In part (b) above, the present merchandise is potentially
classifiable as a garment made up of fabric of heading 5903.
Note 2 of Chapter 59, HTSUSA, provides for classification of
textile fabrics impregnated, coated, covered or laminated with
plastics, other than tire cord covered by Heading 5902.
Note 2 of Chapter 59, HTSUSA, provides, in pertinent part,
that heading No. 5903 applies to:
(a) Textile fabrics, impregnated, coated, covered or
laminated with plastics,...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;***
The wording of Note 2(a)(1) ("cannot be seen with 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." The plastics material added to the fabric must be
visibly distinguishable from that fabric without the use of
magnification. In essence, the plastics coating must alter the
visual characteristic of the fabric itself; a mere change in the
"feel" or luster of the material is an effect of the coating, and
does not constitute a clear visual change as expressed by the
drafters.
3
Applying the statutory test to the submitted sample, using
normally corrected vision in a well lit room, we note that the
visual characteristics of the fabric is changed: the weave of the
sample is visibly altered and obscured by the acrylic coating. A
cross section view and a tearing of the fabric confirms the
results of the sight test. The shell fabric is therefore
considered coated with plastics.
Having determined that this merchandise is specifically
provided for as a garment of heading 6210, consideration of
heading 6201 is precluded.
HOLDING:
The merchandise at issue is classified under subheading
6210.40.1020, HTSUSA, which provides for garments, made up of
fabrics of heading 5602, 5603, 5903, 5906 or 5907: other men's or
boys' garments: of man-made fibers: other: anoraks (including
ski-jackets), windbreakers and similar articles, textile category
634, and dutiable at the rate of 7.6 percent ad valorem.
Please be aware, however, that category number 634 is not
consistent with sleeveless vests classifiable in other headings.
Therefore, we advise you to contact the Committee for the
Implementation of Textile Agreements at (202) 377-5078. Marty
Walsh of that office will be able to verify the status of your
shipment under the present category.
The designated textile and apparel category may otherwise be
subdivided into parts. If so, the 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 you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and 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, 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
Source: rulings.cbp.gov — ruling 089220, retrieved 2026-10-12T05:21:34Z, republished verbatim. This digest is informational; only CBP issues binding rulings.