CLA-2 CO:R:C:T 956103 CAB
John N. Politis, Esq.
Politis, Pollack & Doram
3255 Wilshire Blvd.
Suite 1688
Los Angeles, CA 90010
RE: Request for Reconsideration of DD 894653, dated February 22,
1994; Classification of a man's leather and denim jacket; GRI 3(c)
Dear Mr. Politis:
This is in response to your inquiry of March 18, 1994, on
behalf of Intersport Fashions West, Inc., requesting
reconsideration of DD 894653 of February 22, 1994, under the
Harmonized Tariff Schedule of the United States Annotated (HTSUSA),
concerning a man's jacket. A sample was submitted for examination.
As requested the sample will be returned under separate cover.
FACTS:
The jacket at issue is constructed of cotton denim fabric and
leather. The jacket contains a full-frontal zipper opening, chest
pockets with flaps, pockets at the waist, and a permanently
attached half-belt. The leather portion of the jacket includes the
sleeves, front and back yokes, a small patch in the lower back, the
collar, the flaps on the chest pockets, edging on lower pocket
openings at the waist area, the belt, and the belt loops. The
torso area and the back area of the jacket are made of denim
material.
The District Director of Miami classified the jacket in
subheading 6201.92.2051, HTSUSA, which provides for anoraks and
similar garments of cotton. In your submission, you assert that
the jacket is properly classifiable in subheading 4203.10.4030,
HTSUSA, as leather wearing apparel.
ISSUE:
Whether the subject jacket is classifiable as a textile
garment under Heading 6201, HTSUSA, or a leather garment under
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.
You contend that the instant garment is correctly classifiable
under Heading 4203, HTSUSA, which provides for articles of apparel
and clothing accessories, of leather or of composition leather.
The alternative heading for the subject merchandise is Heading
6201, 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. You refer to an
internal memorandum 084118, dated April 13, 1989, where
Headquarters addressed the tariff classification issue of garments
comprised of both textile and nontextile components. Memorandum
084118 stated the following, in pertinent part:
[I]n the absence of unusual circumstances, the following
criteria should be applied in the classification of garments
consisting of different fabrics or of textile and nontextile
components.
a. For upper or lower body garments, if one component
exceeds 60 percent of the visible surface area, 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.
In light of Memorandum 084118, the aforementioned criteria was
used to evaluate the subject merchandise for tariff classification
purposes. When examining the garment in its entirety, it is
apparent that neither the textile nor the leather component makes
up or exceeds 60 percent of the visible surface area. In your
submission, you state that "the leather component covers 54.5
percent of the visible outer surface area of the garment, and the
denim component occupies only 45.5 percent of the visible surface.
Since the garment cannot be classified based on GRI 1, and neither
of the components exceeds 60 percent of the visible surface area,
then classification must be determined by GRI 3(b) or GRI 3(c).
GRI 3(b) states that the material or component which imparts
the essential character to the goods will determine the
classification. Generally essential character is determined by the
nature of the component materials, the quantity, weight, value, or
the role of the constituent materials in relation to the use of the
goods. You assert that the leather component provides the
essential character of the subject jacket. You specifically state
that the leather component "provides resistance to abrasion; it is
heavier than the denim component; it covers over half of the outer
surface of the jacket; and it is sold only at Harley Davidson
motorcycle shops in the United States." In essence, you claim that
the leather utilized in this jacket is particularly suited to
protection from road burns, a common hazard for motorcyclists; and
therefore, it is the leather which imparts the essential character
of the garment. Despite the use of this specialized leather, your
argument is based on the end use of the subject garment.
Instead of focusing on the protective element of the leather
component, Customs is considering the jacket in its entirety.
Granted, the leather portion has a protective element in that it
might shield a wearer from abrasions during a vehicular accident.
However, the leather on the front and back yokes, sleeves, the
collar, belt, belt loops, and flaps would probably not protect the
area most susceptible to serious injury, namely the torso area and
the lower back area. You stated in a conference with Customs
employees that generally in a motorcycle accident, riders usually
lurch forward and fall onto their arms, neck area, and head area,
which is usually protected by a helmet. Therefore, the subject
jacket is designed to specifically guard against these vulnerable
areas during an accident. However, you offered no objective
evidence or studies to substantiate this claim. Finally, if
Customs based classification primarily on the assertion that this
particular jacket is constructed of a specialized leather that is
utilized for protective reasons, then basically identical garments
made of a textile material and of a leather which has not been
designed to guard against the specified injuries that you refer to,
run the risk of being classified in different provisions because
the end use is not the same.
In examining the jacket as a whole, it appears that a
significant amount of the jacket is composed of both nontextile
(leather) and textile (denim) material. The leather portion of the
garment appears to have a important purpose in that it is
strategically placed for fashion purposes. As a result of the
location of leather, it seems to be more akin to trimming as it is
found on the flaps, pockets, collar, belt, and loops. Neither the
denim nor the leather appear to impart the essential character of
the jacket. Both components seem to enhance and accentuate the
entire jacket as opposed to having some primary practical or
functional purpose.
In your oral presentation you also cited Headquarters Ruling
Letter (HRL) 081655, dated June 10, 1988, as evidence of your claim
that the subject garment is classifiable as a leather good
under Heading 4203, HTSUSA. You maintain that the garment therein
is very similar in construction to the subject garment and it was
classified as an article of leather under Heading 4203, HTSUSA.
HRL 081655 describes the jacket therein as:
[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 predominately 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 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).
Although we no longer have the garment at issue in HRL 081655 in
Customs' custody, it is clear from the aforementioned description
that it contains substantially more leather than the subject
garment. The trimming on the jacket is leather, there is leather
on the back of the sleeves, most of the shoulder area, and most of
the back portion of the jacket. As this ruling was issued prior
to the release of Memorandum 084118, Customs was unable to apply
the rationale of Memorandum 084118 to the facts of HRL 081655. It
is important to note, however, that if the criteria presented in
Memorandum 084118 were applied to the facts of HRL 081665, the
garment therein would have still been classified as leather
apparel; since from the listed description, it appears that the
leather component exceeded more than 60 percent of the visible
surface area of the subject garment. Whereas, in this instance,
the leather component does not exceed more than 60 percent of the
visible surface area of the jacket at issue.
As none of the constituent materials impart the essential
character of the jacket, Customs must look to GRI 3(c) for
classification of the garment.
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.
As stated above, the headings that equally merit consideration
in determining the classification of the subject jacket are Heading
6201, HTSUSA and Heading 4203, HTSUSA. Pursuant to GRI 3(c), the
jacket in question is classifiable under Heading 6201, HTSUSA, as
it occurs last in numerical order among those which equally merit
consideration.
HOLDING:
Based on the foregoing, the subject jacket was correctly
classified in DD 894653, in subheading 6201.92.2051, HTSUSA, which
provides for men's cotton anoraks (including ski-jackets),
windbreakers and similar articles. The applicable rate of duty is
10 percent ad valorem and the textile restraint category is 334.
The designated textile and apparel category may be subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories
are the result of international bilateral agreements which are
subject to frequent renegotiations
and changes, to obtain the most current information available, we
suggest that you check, close
to the time of shipment, the Status Report on Current Import Quotas
(Restraint Levels), an internal issuance of the U.S. Customs
Service, which is available for inspection at your local Customs
office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior to
importing the merchandise to determine the current status of any
import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division