Decision on Application for Further Review of Protest No. 1303-96-100438; classification of men's raincoats; heading 6210
Active· CBP ruling HQ 960189· Issued 1997-11-03
Ruling text
HQ 960189
November 3, 1997
CLA-2 RR:TC:TE 960189 jb
CATEGORY: Classification
TARIFF NO.: 6210.20.9020
Port Director
U.S. Customs Service
200 Saint Paul Pl. #2800
Baltimore, MD. 21202-2004
RE: Decision on Application for Further Review of Protest No.
1303-96-100438; classification of men's raincoats; heading
6210
Dear Sir:
This is a decision on application for further review of a
protest timely filed by Kuehne & Nagel, Inc., on behalf of London
Fog Industries, Inc., on November 6, 1996, against your decision
regarding the classification of certain men's raincoats. All
entries were liquidated between August and November, 1996.
Samples were submitted to this office for examination.
FACTS:
The merchandise that is the subject of the present protest
consists of three styles of men's raincoats, referenced styles
Bozley, Midland and Manning, which were included in New York
Preclassification rulings (PC) 897152, dated May 20, 1994,
A81052, dated April 16, 1996, 808307, dated April 19, 1995, and
802773, dated October 28, 1994. The merchandise was classified
by Customs in heading 6201, Harmonized Tariff Schedule of the
United States (HTSUS). The Protestant disagrees with this
classification determination and advocates classification of this
merchandise in heading 6210, HTSUS.
The subject merchandise consists of an outer shell made of
60 percent cotton/ 40 percent polyester fabric which is coated on
its underside with polyurethane, and is described as follows:
Bozley
The garment extends below the knee and features a zip-out
liner, long sleeves with adjustable belted straps at the
cuffs, a button-off leather top collar, a hemmed bottom, a
full front opening with five button closure and an internal
single button closure, slash pockets on each side,
detachable self-fabric belt held to the garment by belt
loops, free hanging yoke at the back of the garment, and an
inverted back pleat;
Midland
The garment extends below the knee and features a zip-out
liner, long sleeves with adjustable belted straps at the
cuffs, a button-off leather top collar, a hemmed bottom, a
full front opening with four button closure and an internal
single button closure, buttoned shoulder epaulets, slash
pockets on each side, detachable self-fabric belt held to
the garment by belt loops, free hanging yoke at the back of
the garment, and an inverted back pleat secured by a
buttoned tab;
Manning
The garment extends below the knee and features a
zip-out liner, long sleeves with adjustable belted straps
at the cuffs, a button-off leather top collar, a
hemmed bottom, a full
front opening with four
button closure and an
internal single button
closure, slash pockets on
each side, detachable
self-fabric belt held to
the garment by belt
loops, free hanging yoke
at the back of the
garment, and an inverted
back pleat secured by a
buttoned tab.
ISSUE:
Whether the subject merchandise is properly classified in
heading 6201, HTSUS, which provides for, among other things,
men's overcoats, or heading 6210, HTSUS, which provides for,
among other things, garments made up of fabrics of heading 5602,
5603, 5903, 5906 or 5907?
LAW AND
ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with the General Rules of Interpretation (GRI). GRI 1 provides
that classification shall be determined according to the rules of
the headings and any relative section or chapter notes, taken in
order. Merchandise that cannot be classified in accordance with
GRI 1 is to be classified in accordance with subsequent GRI.
The two plausible headings for the subject merchandise are
heading 6201, HTSUS, which provides for, among other things,
men's overcoats, and heading 6210, HTSUS, which provides for,
among other things, garments made up of fabrics of heading 5602,
5603, 5903, 5906 or 5907, HTSUS. Note 5 to chapter 62, HTSUSA,
states:
Garments which are, prima facie, classifiable both in
heading 6210 and in other headings of this chapter,
excluding heading 6209, are to
be classified in heading 6210.
Heading 5903, HTSUSA, provides for textile fabrics
impregnated, coated, covered or laminated with plastics. Note
2(a)(1), Chapter 59, HTSUSA states, 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)...
(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 follows that previous to making a determination, Customs must
initially examine coated fabrics with the naked eye alone. Only
when such an examination suggests the presence of coating, is it
within Customs' discretion to examine the fabric under
magnification (See HRL 082644, dated March 2, 1990).
An examination of the submitted merchandise evidences that
the shell fabric of each style has been coated on its underside
with what is stated to be polyurethane. The fact that these
garments' outer shell fabrics have been coated on the inner side
does not preclude classification of this merchandise from
classification in heading 6210, HTSUS. They are however,
precluded from the pertinent subheadings specifically requiring
that the coating completely obscure the underlying fabric.
Accordingly, as the coating on the inner side of the outershell
is distinguishable from that fabric without the use of
magnification, the fabric meets the terms of Note 2(a)(1) to
Chapter 59, HTSUS.
The proper classification for this merchandise is in heading
6210, HTSUS.
HOLDING:
The subject merchandise, referenced styles Bozley, Midland
and Manning, are classified in heading 6210.20.9020, HTSUSA,
which provides for garments made up of fabrics of heading 5602,
5603, 5903, 5906 or 5907: other garments, of the type described
in subheadings 6201.11 to 6201.19: other: other: other. The
applicable rate of duty is 6.5 percent ad valorem and the quota
category is 334.
The protest should be granted in full and a copy of this
ruling should be appended to the CF 19 Notice of Action to
satisfy the notice requirement of section 174.30(a) Customs
Regulations.
In accordance with Section 3(A)(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 mailing of the decision. Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Freedom of Information Act
and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 960189, retrieved 2026-10-12T05:31:52Z, republished verbatim. This digest is informational; only CBP issues binding rulings.