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HQ 083982


July 18, 1989

CLA-2 CO:R:C:G 083982 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.10.4030

Ms. Carolyn Malina
Montgomery Ward Importing, Inc.
Montgomery Ward Plaza 3-A
Chicago, Illinois 60671

RE: Reconsideration of NYRL 833310 of November 30, 1988

Dear Ms. Malina:

This ruling is in response to your letter of March 20, 1989, requesting reconsideration of NYRL 833310 of November 30, 1988, in which men's suede and acrylic knit jackets, styles 6613 and 6614, were classified as men's knitted jackets of man-made fibers in subheading 6101.30.1000, HTSUSA.

FACTS:

The garments at issue, styles 6613 and 6614, are men's suede and acrylic knit jackets. Style 6613 is a men's waist-length jacket with an outershell of 52.67 percent suede leather and 47.33 percent acrylic knit. The knit fabric is a 100 percent acrylic, one by one rib knit containing 10 stitches per 2 centimeters counted in the horizontal direction. The garment has a full front zippered opening; a rib knit baseball collar; two vertical entry, inset pockets at the waist; long, set-in sleeves with rib knit cuffs; and a rib knit waistband.

The suede portions of the garment consist of the two front panels extending from the shoulders to the waistband, the rear shoulder yoke, the pocket welting, and a two and one-quarter inch wide insert located on the waistband at each side of the front zipper. The suede front panels and shoulder yoke are lined with 100 percent nylon woven fabric. The knit portions of the garment consist of the long, set-in sleeves with rib knit cuffs; the entire back panel below the shoulder yoke; four strips of one-half inch wide cable knit fabric on the upper chest in the vertical direction; the rib knit baseball collar; and the rib knit waistband.

Style 6614 is a men's waist-length jacket similar to style 6613. It differs in only a few aspects. The outershell of style 6614 consists of 53.89 percent suede leather and 46.1 percent acrylic knit. The knit is 100 percent acrylic, one by one rib knit fabric containing 12 stitches per 2 centimeters counted in the horizontal direction. It differs from style 6613 in that style 6614 has a spread collar and has a strip of cable knit fabric, approximately one inch wide, extending across the mid-chest in the horizontal direction instead of the vertical strips of style 6613.

The garments will be manufactured by Ryukeung in Korea and imported through the port of Los Angeles for Montgomery Ward Importing, Inc.

ISSUE:

Are styles 6613 and 6614 classifiable as leather or textile jackets?

LAW AND ANALYSIS:

Determination of essential character is understandably diffi- cult. In an effort to ease that difficulty and inject objectivity and uniformity into the determination, Customs has issued a Memorandum to the Area Director, New York Seaport, File #084118 of April 13, 1989 (copy attached), establishing criteria to be applied in the classification of garments consisting of different fabrics or of textile and nontextile components.

When one component of an upper body garment exceeds 60 percent of the visible surface area of the garment, that component will determine the classification of the garment unless the other component:

(1) forms the entire front of the garment; or (2) provides a visual and significant decorative effect (e.g. a substantial amount of lace); or
(3) is over 50 percent by weight of the garment; or (4) is valued at more than 10 times the primary component.

If no component comprises 60 percent of the visible surface area, or if any of the above four listed conditions are present, classification will be according to GRI 3(b) or 3(c), as appropriate.

Applying the above criteria to the garments at issue, while it appears the textile components may comprise 60 percent or more of the visible surface areas, nearly the entire front of each garment is composed of the suede component with the exception of the ribbed knit waistband. The suede provides a significant visual and decorative effect, and is over 50 percent by weight of the garment.

Taking these factors into consideration in light of the criteria set out in File #084118 of April 13, 1989, we believe the essential character to be derived from the suede component of each garment.

HOLDING:

Styles 6613 and 6614, men's suede and acrylic knit jackets, are classifiable as leather jackets in subheading 4203.10.4030, HTSUSA. They are dutiable at 6 percent ad valorem.

NYRL 833310 of November 30, 1988, is hereby revoked pursuant to 19 CFR 177.9(d).

Sincerely,

John Durant, Director
Commercial Rulings Division

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