CLA-2 CO:R:C:G 081655 CMR 827220
MMN Industries, Inc.
720 Frelinghuysen Avenue
Newark, New Jersey 07114
Attn: Leslie Stewart
RE: Classification of a men's jacket from China under the
proposed Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
Dear Ms. Stewart:
Your letter of December 2, 1987, addressed to our New York
office requesting a ruling under the proposed HTSUSA on the
classification of a men's jacket from China was forwarded to this
office for a response.
FACTS:
The sample submitted for review was stolen while in Customs'
custody. The description which follows is from the report of our
National Import Specialist.
The garment in question, no style number, is a hip-length
jacket with a shell made from cotton canvas and cowhide
leather. The lining is quilted polyester. * * * The
front of the jacket is predominantly woven cotton, with
small amounts of leather trim on the pocket flaps and
welting, on the collar tab and at the top of the storm
flap. There are also leather adjustment tabs at the waist.
The shoulders are almost entirely of leather while the
sleeves are textile in the front and mainly leather in the
back. The back of the body is mostly leather and the
stand-up collar (inside of which is a roll-up hood) is all
textile (except for the tab).
The article will be manufactured in China.
ISSUE:
Should the garment be classified as textile wearing apparel
or as wearing apparel of leather?
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LAW AND ANALYSIS:
Classification of this garment begins with application of
the Subheading Explanatory Note to Chapter 62. The note applies
to the classification of articles, such as the submitted garment,
made from quilted textile products in the piece of heading 58.11.
It states:
Articles made from the quilted textile products in the
piece of heading 58.11 are to be classified within the
subheadings of the Chapter under the provisions of
Subheading Note 2 to Section XI. For the purposes of their
classification, it is the textile material of the outer
fabric which gives these articles their essential character.
This means that where, for example, a man's quilted anorak
has an outer fabric of 60% cotton and 40% polyester, the
garment falls in subheading 6201.92. It should be noted
that, even if this outer fabric by itself falls in heading
59.03, 59.06 or 59.07, the garment does not fall in heading
62.10.
Applying the Subheading Note, the garment is classified by the
materials of its outer shell.
General Rule of Interpretation (GRI) 1 directs classifi-
cation is to begin with the terms of the headings within the
proposed Harmonized Tariff Schedules of the United States
Annotated (HTSUSA). There is no heading within the proposed
HTSUSA in which to classify garments made of a mixture of textile
fabric and leather such as the garment at issue.
GRI 2(a) provides for unfinished or incomplete articles, and
so does not apply in this case. GRI 2(b) provides:
Any reference in a heading to a material or substance shall
be taken to include a reference to mixtures or combinations
of that material or substance with other materials or
substances. Any reference to goods of a given material or
substance shall be taken to include a reference to goods
consisting wholly or partly of such material or substance.
The classification of goods consisting of more than one
material or substance are to be classified according to the
principles of GRI 3.
Following GRI 2(b), there are two possible headings under
which the garment may be classified: 4203, articles of apparel
and clothing accessories, of leather or of composition leather,
and 6201, men's or boys' overcoats, carcoats, capes, cloaks,
anoraks (including padded, sleeveless jackets), other than those
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of heading 6203. Under GRI 3(a), the two headings must be
regarded as equally specific since each refers to only part of
the materials from which the garment is made.
Since the headings are to be considered equally specific,
classification must be determined by application of GRI 3(b)
which provides:
Mixtures, composite goods consisting of different materials
or made up of different components, and goods put up in sets
for retail sale, which cannot be classified by reference to
3(a), shall be classified as if they consisted of the
material or component which gives them their essential
character, insofar as this criterion is applicable.
The pertinent portions of the Explanatory Note to GRI 3
provide as follows:
(VIII) The factor which determines essential character will
vary as between different kinds of goods. It may, for
example, be determined by the nature of the material or
component, its bulk, quantity, weight or value, or by
the role of a constituent material in relation to the
use of the goods.
"In general, 'essential character' has been construed to
mean the attribute which strongly marks or serves to distinguish
what an article is; that which is indespenable (sic) to the
structure, core or condition of the article." Harmonized System
Handbook: A Guide to the New U.S. Tariff, Office of Reg. &
Rulings, U.S. Customs Service, (August 1986), page 14.
From the description of the outer shell, it appears that the
leather stands out, or serves to distinguish the garment, more so
than the cotton canvas. Therefore, the garment is classifiable
under subheading 4203, articles of apparel and clothing
accessories, of leather or of composition leather.
HOLDING:
The sample submitted is classifiable under the provision for
articles of apparel and clothing accessories, of leather or of
composition leather under subheading 4203.10.4030, HTSUSA. The
rate of duty is 6% ad valorem. This ruling is based on
information supplied by our National Import Specialist without
our having the benefit of the submitted sample. This ruling
represents the present position of the Customs Service regarding
the classification of this garment under the proposed HTSUSA. If
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there are changes before enactment, this advice may not continue
to be applicable. If you disagree with this ruling, please
notify us and submit a new sample to this office. We will
reconsider our ruling in light of the submitted sample and will
issue an expeditious response.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: NIS W. Raftery