Classification of rubberised rainwear upheld under apparel heading, not rubber heading, with duty relief following.

Rainwear manufactured from rubberised textile fabric is classifiable by the character of the finished product, not merely by the input material. As the goods were not shown to be made of vulcanised rubber and Chapter 62 governs articles of apparel, Chapter Note 2(a) did not exclude newly manufactured rainwear from that chapter. The tariff scheme, prior authority treating raincoats as apparel, and the relevant exemption notification all supported classification under Heading 6201.00 of Chapter 62 rather than Heading 4015.00 of Chapter 40, with consequential duty reliefs available.

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Issues: Whether rainwear manufactured from rubberised textile fabric is classifiable under Heading 6201.00 of Chapter 62 or under Heading 4015.00 of Chapter 40.

Analysis: The dispute turned on the true character of the finished product and not merely on the nature of the input fabric. The rainwear was manufactured from rubberised textile fabric, which was accepted to fall under Chapter 59, and there was no evidence that the finished goods were made of vulcanised rubber. Chapter 62 governs articles of apparel, and the exclusion in Chapter Note 2(a) was not meant to take newly manufactured rainwear out of that chapter merely because they were worn as clothing. The earlier authority treating raincoats as articles of apparel and the legislative indication reflected in the tariff and the exemption notification supported classification under Chapter 62. The contrary view could not be preferred on the basis of an order rendered without considering the relevant tariff notes and explanatory material.

Conclusion: Rainwear manufactured from rubberised textile fabric is classifiable under Heading 6201.00 of Chapter 62 and not under Heading 4015.00 of Chapter 40, with the consequential duty reliefs applicable to the assessee.

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