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HQ 086445


April 20, 1990

CLA-2 CO:R:C:G 086445 DRR

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.10.4030, HTSUSA

Mr. Zahid Hussain
P.O. Box 5260
Takoma Park, Maryland 20913

RE: Classification of leather jackets

Dear Mr. Hussain:

This is in reference to your undated letter, received on February 8, 1990, requesting the classification of two leather jackets under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue is represented by two leather jackets, assumed to be men's. Both jackets are waist long with full front zipper openings, long sleeves, collars, and front slit pockets with plackets. Both jackets have ribbed knit bands at the waistline and cuffs. According to your letter, one of the jackets is lined with parachute material, the other with a cotton/polyester blend.

ISSUE:

Whether the garment at issue is classifiable in subheading 4203.10.4030, HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 4203, HTSUSA, provides for articles of apparel and clothing accessories, of leather or of composite leather. There are several possible tariff headings which could apply to the fabric lining based on the material which predominates by weight.

In light of the fact that the jackets are made up of different elements, leather and linings of various fabrics, which are prima facie classifiable under two or more headings, they are classified in accordance with the provisions of GRI 3. When, as in the instant case, those headings each refer to only part of the materials contained in mixed or composite goods, they are treated as equally specific and classified pursuant to GRI 3(b). According to GRI 3(b), composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes to the HTSUSA may be consulted for guidance as to the correct international interpretation of the various HTSUSA provisions. The Explanatory Notes state that "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.

The leather, rather than the lining, provides the essential character of each of the jackets in question. It clearly predominates over the lining by weight, quantity and value, and therefore provides the essential character.

HOLDING:

The jackets in question are classifiable under subheading 4203.10.4030, HTSUSA, as articles of apparel and clothing accessories, of leather or of composite leather, coats and jackets, other, men's and boys', with a duty rate of 6 percent ad valorem.

Sincerely,

Gerald Laderberg

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