Tariff Classification of Water Resistant Garments With Non-Water Resistant Hood

DEPARTMENT OF THE TREASURY

Tariff Classification of Water Resistant Garments With Non-Water

Resistant Hood

AGENCY: U.S. Customs Service, Department of Treasury.

ACTION: Proposed change of practice; solicitation of comments.

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SUMMARY: Pursuant to section 177.10(c)(1) of the Customs Regulations

(19 CFR 177.10(c)(1)), this notice advises the public that Customs

proposes a change of practice regarding the classification of imported

merchandise consisting of water resistant jackets with non-water

resistant hoods, under the Harmonized Tariff Schedule of the United

States (HTSUS).

Customs has rules in the past that water resistant garments with

non-water resistant hoods were classified as water resistant garments

as per the terms of Chapter 62, HTSUS.

After a thorough review of the issue, it is Customs opinion that

the permanently attached hood of a garment is an integral part of the

garment as a whole. As such, if the hood is not similarly coated (in

the same manner as the jacket), the garment is precluded from

classification as a water resistant garment. The result of this

proposed change of practice would be an increase in the rate of duty on

the subject merchandise.

By this action, those rulings which are inconsistent with our

current practice would be revoked. Before adopting this proposed

change, consideration will be given to any written comments timely

submitted in response to publication of this document.

DATES: Comments must be received on or before February 3, 1995.

ADDRESSES: Written comments (preferably in triplicate) may be addressed

to U.S. Customs Service, Office of Regulations and Rulings, Attention:

Regulations Branch, 1301 Constitution Avenue, N.W., (Franklin Court),

Washington, D.C., 20229. Comments submitted may be inspected at the

Regulations Branch, Office of Regulations and Rulings, located at

Franklin Court, 1099 14th St., NW., Suite 4000, Washington, D.C.

FOR FURTHER INFORMATION CONTACT: Josephine Baiamonte, Textile

Classification Branch, (202) 482-7050.

SUPPLEMENTARY INFORMATION:

Background

Classification of merchandise under the Harmonized Tariff Schedule

of the United States (HTSUS) is in accordance with the General Rules of

Interpretation (GRI). GRI 1 provides that classification shall be

determined according to the terms of the headings and any relative

chapter notes.

Chapter 62, HTSUS, provides for articles of apparel and clothing

accessories not knitted or crocheted. Additional U.S. Note 2 to Chapter

62, HTSUS, in addressing the term ``water resistant'', refers to

garments classified within certain subheadings of the chapter. On

separate occasions, Customs determined that the hood was a peripheral

aspect of the garment. Accordingly, when a water resistant analysis was

conducted, no consideration was given to the hood, i.e., whether it was

or was not water resistant.

Several rulings were issued following this rationale. See DD

888234, DD884731, NY 887628 and NY 874163. This list may not be

exhaustive. There may be others issued by Customs in the various

Customs districts.

Proposed Change of Practice

As a result of our reexamination of the issue we find that

Additional U.S. Note 2 to Chapter 62, HTSUS, has not been applied to

its proper effect. There is nothing in the language of that Note which

suggests that only a portion of a garment be made water resistant in

order for the entire garment to be classifiable as water resistant. The

test, as it is written, applies to the complete garment. On water

resistant garments, the hood contributes materially to the garment's

usefulness and, essentially, is an integral part of the garment itself.

The hood adds significant additional protection to the wearer in times

of inclement weather.

This change in practice only relates to water resistant garments

with non-water resistant hoods that are an integral part of the garment

(i.e. permanently attached to the garment).

Authority

This notice is published in accordance with section 177.10, Customs

Regulations (19 CFR 177.10).

Comments

Before adopting this proposed change in practice, consideration

will be given to any written comments timely submitted to Customs.

Comments submitted will be available for public inspection in

accordance with the Freedom of Information Act (5 U.S.C. 552), section

1.4, Treasury Department Regulations (31 CFR 103.11(b)), on regular

business days between the hours of 9:00 a.m. and 4:30 p.m. at the

Office of Regulations and Rulings, Franklin Court, 1099 14th Street,

N.W., Suite 4000, Washington, D.C.

George J. Weise,

Commissioner of Customs.

Approved: November 16, 1994.

Dennis M. O'Connell,

Acting Deputy Assistant Secretary of the Treasury.

[FR Doc. 94-29832 Filed 12-2-94; 8:45 am]

BILLING CODE 4820-02-P