[Federal Register Volume 59, Number 232 (Monday, December 5, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-29832]


[[Page Unknown]]

[Federal Register: December 5, 1994]


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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