CLA-2 CO:R:C:G 083982 CMR
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.
-2-
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.
-3-
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
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins