HRL 086504 (12/27/90) affirmed; classification of floater jackets; filler of expanded PVC; "Gore-Tex"; essential character imparted by the outer shell which forms the garment; T.D. 91-78; foam filler is useful, but not essential for the use of these garments as coats; NYRl's 847328, 847319, 847327.
Reasoning
HRL 086504 (12/27/90) affirmed; classification of floater jackets; filler of expanded PVC; "Gore-Tex"; essential character imparted by the outer shell which forms the garment; T.D. 91-78; foam filler is useful, but not essential for the use of these garments as coats; NYRl's 847328, 847319, 847327.
Cite this ruling
CBP Ruling 952437 (6210401020): HRL 086504 (12/27/90) affirmed; classification of floater jackets; filler of expanded PVC; "Gore-Tex"; essential character imparted by the outer shell which forms the garment; T.D. 91-78; foam filler is useful, but not essential for the use of these garments as coats; NYRl's 847328, 847319, 847327.
Paste this into a product's override reason when citing this ruling as justification for a classification.
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