United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0081618 - HQ 0081879 > HQ 0081655

Previous Ruling Next Ruling


HQ 081655


June 10, 1988

CLA-2 CO:R:C:G 081655 CMR 827220

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.10.4030

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?

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
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
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

Previous Ruling Next Ruling

See also: