CLA-2 CO:R:C:G 083893 CMR
John Hult
SCOPE IMPORTS, INC.
350 Fifth Ave.
Suite 3205
New York, New York 10118
RE: Reconsideration of NYRL 834651 of January 20, 1989
Dear Mr. Hult:
This ruling is in response to your letter of February 2, 1989,
requesting reconsideration of NYRL 834651 in which a men's leather
and knit acrylic jacket was classified as a textile garment subject
to quota and visa restraints.
FACTS:
The sample submitted for consideration in NYRL 834651 was a
men's jacket, style MMD3, made of knit acrylic fabric and cow split
suede. The front of the jacket and a five inch strip across the
shoulders were leather. The rest of the back, the sleeves, and most
of the collar were of knit textile. It was indicated that the
garment was 55 percent leather and 45 percent man-made fibers by
weight.
The jacket was classified as a knit jacket in subheading
6101.30.1010, HTSUSA, which provides for men's or boys' overcoats,
carcoats, etc., and similar articles, other than those of heading
6103, knit or crocheted, of man-made fibers, containing 25 percent or
more by weight of leather.
The decision to classify the jacket as a textile garment was
based on a belief that the essential character was undeterminable and
therefore, under GRI 3(c), classification would be determined by
which of the competing headings occurred last in the schedule.
-2-
ISSUE:
Was the submitted jacket, style MMD3, properly classified as a
textile garment in NYRL 834651?
LAW AND ANALYSIS:
Determination of essential character is understandably
difficult. 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.
Customs believes that the textile portion of style MMD3 exceeds
60 percent of the visible surface area of the garment. Since the
leather portion forms the entire front of the garment (exclusive of
the rib knit waistband), classification is to be decided by
application of GRI 3(b) or 3(c), as appropriate.
New York Customs was unable to decide which component gave style
MMD3 its essential character. Therefore, they classified it as a
textile garment by applying GRI 3(c) which directs classification
according to the heading which occurs last in numerical order among
those which equally merit consideration.
Having reviewed the file and in accordance with File #084118, we
believe that the essential character is derived from the leather
component of the jacket. The leather forms the entire front of the
jacket (exclusive of the rib knit waistband). It provides a
significant visual effect, and is over 50 percent by weight of the
garment. Taking these factors into consideration, we believe they
influence the essential character determination in favor of the
leather.
-3-
HOLDING:
The jacket at issue, style MMD3, is classifiable as a leather
jacket in subheading 4203.10.4030, HTSUSA, dutiable at 6 percent ad
valorem.
NYRL 834651 of January 20, 1989, is hereby revoked in its
entirety. This action is taken is accordance with 19 CFR 177.9(d).
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins