Men’s Dry Tech Shell System Jacket

Based on a laboratory analysis of this product, the material of the outer shell of this garment is composed of the following layers that have been coated, covered or laminated together: (1) a yellow fabric, woven solely from yarns of man-made (polyester) synthetic fibres. This layer faces the exterior of the garment and, in the Laboratory's opinion, serves a function beyond that of mere reinforcement; and (2) a white layer of cellular plastics (specifically, of polyurethane). This layer faces the interior lining of the garment and, in the Laboratory's opinion, can be seen with the naked eye. The material of the outer shell can be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 °C and 30 °C, without fracturing. This fabric meets the technical requirements of classification as a textile fabric of 59.03, specifically meeting the requirements of legal note 2 to chapter 59. Garments made up of fabrics of 59.03 are classified in 62.10. This product would be considered as a "jacket", as the length of the product is designed not to extend past the mid-thigh area. The Men's Dry Tech Shell System Jacket, Style DF7634, is classified under 6210.40.90.90 as "Other men's or boys' garments", in accordance with General Interpretative Rule 1(GIR 1). The applicant requested that the product be classified as "rainwear" of 39.26. A textile coated with a plate, sheet or strip of cellular plastic is classified in Chapter 56 or Chapter 59, as appropriate, unless the textile material can be demonstrated to be merely for reinforcing purposes. If the textile material is merely for reinforcing purposes the cellular plastic-coated textile fabric is classified in Chapter 39. The fabric portion of this garment (polyester ripstop fabric coated with polyurethane) has been determined to have a function beyond merely reinforcing. In view of the forgoing, the fabric is classified in heading 59.03, and thus the jacket is classified as an article of heading 62.10.