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HQ 953254


May 19, 1993

CLA-2 CO:R:C:T 953254 CAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.91.2010

District Director of Customs
Federal Building, Room 198
N.W. Broadway and Glisan Sts.
Portland, Oregon 97209

RE: Request for Further Review of Protest No. 2904-93-100023, dated January 7, 1993, concerning the classification of a man's jacket containing a fur collar

Dear Ms. Franklin:

This ruling is in response to the protest that was filed on behalf of The Comstock Load, Inc. on January 1, 1993, against your decision concerning the classification of a man's jacket under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples which were submitted for examination will be returned under separate cover.

FACTS:

The garment in question, Style No. 5695(11765), is a man's jacket which is constructed of woven denim and a multi-colored wool tapestry fabric, shearling fur, and leather. The jacket contains denim and wool material on the front and back panels; a collar trimmed in shearling fur; sleeves which have a leather exterior and a shearling fur interior; and a rayon quilted lining which covers the front and back panels of the jacket.

This protest concerns entries of the subject jacket which have been classified by your port under subheading 6201.91.2010, HTSUSA, which provides for men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets) other than those of heading 6203. The protestant entered the garment at issue under subheading 4303.10.0060, HTSUSA, which is the provision for articles of apparel, clothing accessories and other articles of furskin. A Notice of Redelivery was issued October 20, 1992, based on the assessed classification and seeking category 434 visas for the goods. The protestant refers to New York Ruling Letter (NYRL) 878938, dated October 28, 1992, as a basis for her claim. In NYRL 878938 the merchandise at issue was a woman's denim, leather, wool, and shearling fur jacket. Customs classified the jacket at issue therein under Heading 4303, HTSUSA.

ISSUE:

Whether the garment in question is classifiable under Heading 6201, HTSUSA, Heading 4303, HTSUSA, or Heading 4203 HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's, taken in order.

As stated above, the protestant contends that the garment at issue is properly classifiable under Heading 4303, HTSUSA, which is the provision for articles of apparel, clothing accessories and other articles of furskin. The protestant points to the conclusion in NYRL 878938 to substantiate her claim for classification under Heading 4303, HTSUSA. In NYRL 878938 the protestant was issued a ruling concerning a woman's upper body garment that was described as a garment consisting of alternating wool and denim panels, a substantial shearling fur yoke and collar, and sleeves constructed of reversed shearling fur with the leather side on the exterior surface. The woman's jacket was also characterized as a garment containing extensive fur that was functional and added to the warmth of the garment. The protestant states that the woman's jacket at issue in NYRL 878938 and the man's jacket which is the subject of this protest are essentially identical in design and should be classified under the same heading.

Chapter Note 4 to Chapter 43, HTSUSA, states the following:

Articles of apparel and clothing accessories (except those excluded by note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304 as the case may be.

The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the nomenclature at the international level. The EN to Heading 4303, HTSUSA, maintain in pertinent part:

With the exceptions referred to below, this heading covers all articles of apparel, including parts and clothing accessories (muffs, stoles, ties, collars, etc.) made of:

(c) Other materials having furskin on the outside (except as mere trimming).

Fur on a garment would be regarded as mere trimming if constituting, for example, the collar and revers (provided the collar or revers were not so exaggerated as to form virtually a cape or bolero), cuffs or edging to pockets, skirts, coats, etc.

Occasionally Customs refers to the dictionary to further clarify terms used throughout the nomenclature and the corresponding EN. The pertinent section of the EN to Heading 4303, HTSUSA, seems to state that classification under Heading 4303, HTSUSA, is warranted if the fur portion of the garment is more than just a border designed to accent the garment. Also, if a garment is constructed with a fur collar, the EN require the fur collar to be so overstated so as to predominate the top part of the garment. Customs consulted The Modern Textile and Apparel Dictionary (1973) to define several relevant terms mentioned in the EN to Heading 4303, HTSUSA. The term "revers" is defined as a part of a garment turned back to show the lining or facing, as a lapel. The term "cape" is defined as a sleeveless garment fastened at the neck and falling loosely from the shoulder. The term "bolero" is described as a short jacket that may be tight or loose-fitting which sets slightly above the waistline.

As a result of the protestant's claim that the subject man's jacket and the woman's jacket at issue in NYRL 878938 are very similar and should both be classified under Heading 4303, HTSUSA, Customs decided to reexamine the woman's jacket previously classified. After reassessing the woman's jacket in light of the aforementioned EN, Customs is convinced that the woman's and man's jacket are significantly different and do not warrant classification under the same heading. In order for the subject jacket to be classified under Heading 4303, HTSUSA, the fur portion of the jacket would have to be considered more than mere trimming. The woman's jacket which contains a fur collar, fur cuffs, fur-lined sleeves, and a substantial fur yoke amounts to more than a mere border around the garment. The fur collar and yoke on the woman's garment is sufficiently exaggerated so as to cover a substantial portion of the jacket. The fur on the woman's jacket functions not only as an embellishment, but also to keep a significant part of the wearer's upper body warm. The protestant contends that the only difference between the woman's jacket and the subject man's jacket is the fur lapel. The difference in construction between the lapel on the woman's and man's jacket seems to be inconsequential to the protestant. However, for tariff purposes, Customs is somewhat confined to the language of the EN; and the EN specifically state that for classification under Heading 4303, HTSUSA, a garment must contain fur which amounts to more than mere trimming. The fur collar on the man's jacket is not extensive, exaggerated, or in anyway akin to a bolero or cape. Instead, the fur collar on the man's jacket constitutes nothing more than mere trimming.

After examining the jacket at issue, it appears that none of the materials impart the essential character of the item. In essence, all the materials are used to further enhance and accentuate the jacket. As none of the constituent materials impart the essential character of the garment, Customs must look to GRI 3(c) for classification of the garment at issue.

GRI 3(c) provides, in pertinent part:

When goods cannot be classified by reference to Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.

The headings which equally merit consideration in determining the classification of the instant jacket are: Heading 4203, HTSUSA, which provides for articles of apparel and clothing accessories, of leather or of composition leather; Heading 4303, HTSUSA, which provides for articles of apparel, clothing accessories and other articles of furskin; and Heading 6201, HTSUSA, which provides for men's or boys' overcoats, car- coats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets) other than those of heading 6203.

Pursuant to GRI 3(c), the merchandise in question is classifiable under Heading 6201, HTSUSA, as it occurs last in numerical order among those which equally merit consideration.

Since the instant garment is constructed of both wool and denim panels, Customs must determine whether the garment is classifiable in subheading 6201.91, HTSUSA, in the category for wool apparel or in subheading 6201.92, in the category for cotton apparel. In this case, the denim portion located in the front of the garment is used merely as a border. The wool panels, on the other hand, are instantly recognizable as the dominant textile in the front section of the garment. The wool panels also make up an extensive part of the back of the garment. Also, after comparing the value of the wool and denim sections of the garment, it is apparent that the wool component is significantly more expensive than the denim component of the jacket. Therefore, the jacket in question is classifiable in subheading 6201.91, HTSUSA, as a wool garment.

HOLDING:

Based on the foregoing, the man's jacket at issue is properly classifiable under subheading 6201.91.2010, HTSUSA, which is the provision for men' or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets). The rate of duty is 52.9 cents/kg + 21 percent ad valorem and the textile restraint category is 434.

The protest should be denied. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action.

Sincerely,

John Durant, Director
Commercial Rulings Division

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