Tariff Classification of water resistant garments; Heading6203; Heading 6201; U.S. Additional Note 2, Chapter 62, HTSUSA;Section 12.130, Customs Regulations
Active· CBP ruling HQ 956730· Issued 1994-11-04
Ruling text
HQ 956730
November 4, 1994
CLA-2 CO:R:C:T 965730 CAB
CATEGORY: Classification
TARIFF NO.: 6203.43.3500; 6201.93.3000
David J. Evan, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman
245 Park Avenue
New York, NY 10167-0002
RE: Tariff Classification of water resistant garments; Heading
6203; Heading 6201; U.S. Additional Note 2, Chapter 62, HTSUSA;
Section 12.130, Customs Regulations
Dear Mr. Evan:
This is in response to your inquiry of July 8, 1994, on behalf
of your client Haddad Apparel Group, Ltd., requesting a country of
origin and tariff classification of certain boys' upper and lower
body garment under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). Samples were submitted for examination.
FACTS:
The merchandise at issue is described as Style No. 5819.
Style No. 5819 is comprised of a boys' size six jacket and pants
which are constructed of 100 percent woven nylon shell fabric. The
jacket contains a 65% polyester/35% cotton jersey knit lining, a
full frontal opening with a zipper means of closure, elasticized
sleeves and waistband, contrasting fabric on the sleeves and the
upper front and back, and a hood. The pants contain an elasticized
waistband with a drawstring for tightening, elasticized ankles, a
cotton jersey knit lining, a patch rear pocket, and contrasting
stripe fabric around the right leg. The garments will be imported
in boys' sizes 2/4, 4/7 and 8/20. You state that the pants and the
jacket including the hood have been treated with 600 mm of
polyurethane coating on the outer shell.
The garments of Style No. 5819 will be produced from nylon
fabric woven in Korea and knit fabric produced in Pakistan. Both
types of fabric will be cut into garment pieces in the United Arab
Emirates. The cut pieces will then be exported to Oman for
assembly into the finished garments.
ISSUES:
I. What is the tariff classification for the subject garments?
II. What is the country of origin of the subject merchandise?
TARIFF CLASSIFICATION
Heading 6211, HTSUSA, is the provision for woven track suits.
The Explanatory Notes to the Harmonized Commodity Description and
Coding System (EN), although not legally binding, are the official
interpretation of the tariff at the international level. The EN
to Heading 6211, HTSUSA, state that track suits consist of two
garments, one for the upper body and a pair of trousers, which,
because of their general appearance and the nature of the fabric,
are clearly meant to be worn exclusively or mainly in the pursuit
of sporting activities.
The instant garments contain the general characteristics of
a track suit. The attributes include the elasticized waistband,
cuffs, and ankles, a lightweight lining that breathes and wicks
away moisture and shell fabric which is commonly used in the
construction of track suits.
In your submission, you state that the polyurethane coating
applied to the exterior of the garments renders them water
resistant for tariff classification purposes. Additional U.S. Note
2, Chapter 62, HTSUSA, provides, in pertinent part:
[T]he term "water resistant" means that garments classifiable
in those subheadings must have water resistance (see ASTM
designations D 3600-81 and D 3781-79) such that, under a head
pressure of 600 millimeters, not more than 1.0 gram of water
penetrates after two minutes when tested in accordance with
AATCC Test Method 35-1985. This water resistance must be the
result of a rubber or plastics application to the outer shell,
lining or inner lining.
In addition to having the characteristics of a track suit as
described in the EN, to be properly classifiable as a track suit,
garment must also be suitable for use during sporting activities.
In this case, the extensive coating added to the garments' surface
will not allow them to breathe and wick away moisture during
sporting activities. Customs has consistently stated that a
minimum prerequisite for garments suitable for wear during
participation in sporting activities is that they be capable of
breathing and wicking away moisture. As the instant garments do
not meet this minimum requirement, they are not classifiable as a
track suit under Heading 6211, HTSUSA.
Since the jacket and pants are not classifiable as a track
suit, the only other alternative is to classify them as separates
in Chapter 62, HTSUSA. The jacket is classifiable under Heading
6201, HTSUSA, which provides for boys' windbreakers and similar
articles. The pants are classifiable under Heading 6203, HTSUSA,
which provides for boys' trousers. As the garments have a
polyurethane coating added to their exterior that is said to be in
accordance with Additional U.S. Note 2, Chapter 62, HTSUSA, they
are classifiable under the applicable water resistant subheadings.
COUNTRY OF ORIGIN
Country of origin determinations for textile products are
subject to Section 12.130, Customs Regulations (19 CFR 12.130).
Section 12.130 provides that a textile product that is processed
in more than one country or territory shall be a product of that
country or territory where it last underwent a substantial
transformation. A textile product will be considered to have
undergone a substantial transformation if it has been transformed
by means of substantial manufacturing or processing operations into
a new and different article of commerce.
Section 12.130(d), Customs Regulations, sets forth criteria
for determining whether a substantial transformation of a textile
product has taken place. This regulation states these criteria are
not exhaustive; one or any combination of criteria may be
determinative, and additional factors may be considered.
Section 12.130(d)(1), Customs Regulations, states that a new
and different article of commerce will usually result from a
manufacturing or processing operation if there is a change in:
(i) Commercial designation or identity, (ii) Fundamental
character or (iii) Commercial use.
Section 12.130(d)(2), Customs Regulations, states that for
determining whether merchandise has been subjected to substantial
manufacturing or processing operations, the following will be
considered:
(i) The physical change in the material or article;
(ii) The time involved in the manufacturing or processing
operation;
(iii) The complexity of the manufacturing or
processing operation;
(iv) The level or degree of skill and/or technology
required in the manufacturing or processing
operations; and
(v) The value added to the article or material.
Section 12.130(e)(1), Customs Regulations, describes
manufacturing or processing operations from which an article will
usually be considered a product of the country in which those
operations occurred. Section 12.130(e)(1)(v) provides the
following:
Substantial assembly by sewing and/or tailoring of all cut
pieces of apparel articles which have been cut from fabric in
another foreign territory or country, or insular possession,
into a completed garment (e.g., the complete assembly and
tailoring of all cut pieces of suit-type jackets, suits and
shirts).
Section 12.130(e)(2)(iii), Customs Regulations, provides that
an article usually will not be considered to be a product of a
particular foreign territory or country, or insular possession of
the U.S. by virtue of merely having undergone any of the following:
Trimming and/or joining together by sewing, looping, linking,
or other means of attaching otherwise complete knit-to-shape
component parts produced in a single country, even when
accompanied by other processes (e.g. washing, drying, mending
etc.) normally incident to the assembly process;
* * *
According to T.D. 85-38, the final document rule establishing
19 CFR 12.130:
The assembly of all the cut pieces of a garment usually is a
substantial manufacturing process that results in an article
with a different name, character, or use than the cut pieces.
It should be noted that not all assembly operations of cut
garment pieces will amount to a substantial transformation of
those pieces. Where either less than a complete assembly of
all the cut pieces of a garment is performed in one country,
or the assembly is a relatively simple, then Customs will rule
on the particular factual situation as they arise, utilizing
the criteria in Section 12.130(d).
After examining the extensive manufacturing operations
required to completely assemble a lined jacket and pants, Customs
believes that the assembly operation in Oman is more than a simple
sewing process. Instead, the entire assembly of these cut garment
pieces requires the requisite skill and technology for a
substantial assembly in accordance with Section 12.130(e)(1),
Customs Regulations, and therefore, constitutes a substantial
transformation in Oman.
In your submission you cite Headquarters Ruling Letter 082782,
dated March 9, 1989. You specifically state that in HRL 082782,
Customs held that a child's two-piece lined jogging suit underwent
a substantial transformation in the country where the garment was
assembled given the complexity of the assembly operation. This
statement is partly correct. The merchandise therein consisted of
a child's two piece jogging suit. The jacket component was lined
and similar in construction to the instant garment. The pants,
however, were unlined and made of knit-to-shape component pieces.
Customs made a distinction between the two garments and stated that
the jacket underwent a substantial manufacturing operation and
therefore, was substantially transformed in the country of
assembly. On the other hand, the pants forming the jogging suit
underwent a simple combining operation and therefore were not
substantially transformed in the country of assembly.
HOLDING:
The country of origin of Style No. 5819 is the country of
assembly, Oman.
This ruling is issued pursuant to the provisions of Part 177
Customs Regulations (19 CFR Part 177). The holding in this ruling
only applies to the specific factual situation presented and the
merchandise identified in the ruling request. If the information
furnished is not accurate or complete, or there is a change in the
factual situation, this ruling will no longer be valid. In such
an event, a new ruling request should be submitted.
Provided the jacket meets the requirements for water
resistance in accordance with Additional U.S. Note 2, Chapter 62,
HTSUSA, the applicable subheading is 6201.93.3000, HTSUSA, which
provides for other boys' water resistant anoraks, windbreakers and
similar articles of man-made fibers. The rate of duty is 7.6
percent ad valorem and the textile restraint category is 634.
Provided the trousers meet the cited water resistance text, the
applicable subheading is 6203.43.3500, HTSUSA, which provides for
other boys' water resistant trousers of man-made fibers. The duty
rate is 7.6 percent ad valorem and the textile restraint category
is 647.
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
importing the merchandise to determine the current status of any
import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 956730, retrieved 2026-10-12T05:29:43Z, republished verbatim. This digest is informational; only CBP issues binding rulings.