CLA-2 CO:R:C:T 088720 CMR

Mr. Tommy Lai
Hong Kong Economic & Trade Office
British Embassy
1233 20th Street, N.W.
Suite 504
Washington, D.C. 20036

RE: Classification of men's leather and knit garments; Your case number: HK37/91

Dear Mr. Lai:

This ruling is in response to your letter of February 22, 1991, on behalf of Saxony Sportswear Co., regarding the classification of certain men's garments, styles 8121, 8110 and 8111. Sample garments were received by this office and will be returned to you as requested.

FACTS:

Style 8110 is a man's cardigan-style garment with an outershell of leather and 70 percent acrylic/30 percent wool knit fabric. The garment has long sleeves, a V-neckline with a four button full front opening, and two side-entry pockets at the waist. The knit portions of the garment are of two types of construction: jersey construction containing 6 stitches per 2 centimeters counted in the horizontal direction, and rib knit construction containing 6 stitches per 2 centimeters counting both the face and reverse of the fabric.

The knit portions of the garment consist of the back panel of jersey and rib knit fabrics; a rib knit neckline, placket, sleeve cuffs and waistband; and various strips of rib knit fabric of approximately two and one-half inches in width which are inserted in alternating sections on each sleeve and in a Y-shaped or reverse Y-shaped pattern on each front panel.

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The leather portions of the garment consist of the alternating sections on each sleeve and the portion of each front panel exclusive of the knit strips. The garment is fully lined with 100 percent nylon woven fabric. It features an inside breast pocket and leather covered buttons.

Style 8111 is a man's cardigan-style garment with an outershell of leather and 70 percent acrylic/30 percent wool knit fabric. The garment has long sleeves, a V-neckline with a four button full front opening and two side-entry welt pockets at the waist. The knit portions of the garment are of two types of construction: jersey construction containing 6 stitches per 2 centimeters counted in the horizontal direction, and rib knit construction containing 6 stitches per 2 centimeters counting both the face and reverse of the fabric.

The knit portions of the garment consist of the lower portion of the back panel of jersey fabric; a rib knit neckline, placket, sleeve cuffs and waistband; two strips of zigzag patterned, rib knit fabric, approximately three and one-half inches wide and seventeen inches long, inserted vertically in the center of each front panel; rib knit, patterned fabric, approximately five inches by seven inches, at each elbow; rib knit, patterned fabric, approximately five inches by thirteen inches, at each upper armhole area; and, rib knit, patterned fabric, approximately seven inches by four inches, at each shoulder.

The leather portions of the garment consist of the upper section of the back panel, the portion of the sleeves exclusive of the knit inserts, and the portion of each front panel exclusive of the knit strips. The garment is fully lined with 100 percent nylon woven fabric. It features an inside breast pocket and leather covered buttons.

Style 8121 is a man's cardigan-style garment with an outershell of suede leather and 70 percent acrylic/30 percent wool knit fabric. The garment has long, set-in sleeves; a V- neckline with a four button, full front opening, and two horizontal inset pockets at the waist. The knit fabric on the body of the garment is of jacquard construction and contains 6 stitches per 2 centimeters counted in the horizontal direction.

The knit portions of the garment consist of the back panel below the rear yoke; the long sleeves; two strips, approximately two inches wide and seventeen inches long, on each front panel; and the rib knit neckline, placket, sleeve cuffs and waistband.

The leather portions of the garment consist of the rear shoulder yoke and the portion of each front panel exclusive of the knit strips. The body of the garment is lined with 100 -3-

percent nylon, woven fabric. It features an inside breast pocket and suede leather covered buttons.

The commercial invoice for the garments at issue indicates the following overall weight breakdowns of the outershell of each garment:

Leather Knit Fabric Style 8110 30 70 Style 8111 30 70 Style 8121 28 72

In your letter of February 22, 1991, you indicate that the composition of the garments in terms of surface area breaks down as follows:

% by surface area

Leather Knit Fabric Style 8110 53 47 Style 8111 53 47 Style 8121 67 33

ISSUE:

Are the garments classifiable as leather or textile articles?

Are the subject garments classifiable as jackets of heading 6101, HTSUSA, or as sweaters of heading 6110, HTSUSA?

Are the subject garments classifiable as garments of man- made fibers containing 25 percent or more by weight of leather, or as garments of man-made fibers containing 23 percent or more by weight of wool?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

The garments at issue are constructed with outershells of leather and knit fabric. There does not appear to be any disagreement that the classification of these garments should be according to the textile portion rather than the leather. In your letter, you refer to the essential character rule, i.e., -4-

General Rule of Interpretation 3 of the Harmonized System. We agree that because the outershell of the garment consists of more than one material, classification must be determined according to GRI 3. Customs Memorandum 084118 of April 13, 1989, set out factors for determining the essential character of garments. For upper body garments, those factors were as follows:

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.

Style 8121 is the only garment in which one component exceeds 60 percent of the visible surface area, i.e., the knit fabric. In all the garments, both knit and leather form the fronts and each provide visual and decorative effects. All three garments are over 50 percent by weight of knit fabric and no information was provided regarding the comparative values of the components.

In weighing the various factors considered in deciding which material or component imparts the essential character of the garment, we cannot decide. Each contributes to the character of the garments and, in our opinion, neither outweighs the other in significance. Therefore, classification is according to GRI 3(c), i.e., according to the heading which occurs last in numerical order among those which equally merit consideration.

If classifiable as leather garments, the garments at issue would fall under heading 4203, HTSUSA, which provides for articles of apparel and clothing accessories of leather. If classifiable as textile garments, the subject garments are classifiable under either heading 6101, HTSUSA, if determined to be jackets, or heading 6110, HTSUSA, if determined to be sweaters.

Applying GRI 3(c) and viewing the issue as leather versus textile, we can eliminate heading 4203, HTSUSA, from -5-

consideration because the competing textile headings appear after heading 4203 in numerical order.

The next issue that must be addressed is whether the subject garments are jackets of 6101, HTSUSA, or sweaters of 6110, HTSUSA.

There is no question that the stitch counts of the knit portions of the garments meets the definition of sweaters in Statistical Note 3, Chapter 61, HTSUSA. However, that note only applies at the statistical level; it is not applicable at the heading level. See, HRL 082943 of November 29, 1988, wherein Customs stated:

while there is a statistical note which states what the statistical provisions for "sweaters" includes, that note does not (and at that level can not ) control the definition of a sweater at the four digit heading level. Conceivably, a garment may be commonly and commercially known as a sweater and yet not fall within the requirements of the statistical note for inclusion under a sweater annotation.

It is improper, therefore, to classify the subject garments as sweaters simply on the basis that the knit portions of the garments meet the stitch count requirement of the statistical note.

We do not consider the garments before us to be sweaters within the common or commercial meaning of that term. The Textile Category Guidelines, provide some guidance in distinguishing between shirts (or as in this case, sweaters) and jackets. In discussing shirt-jackets, various garment features are listed. If a garment possesses at least three of these features, the scales are tipped toward considering that garment a jacket.

The garments at issue possess four of the listed features: rib knit cuffs and waistbands, large jacket/coat style buttons, pockets at or below the waist, and full or partial linings. Additionally, these garments all feature an inside breast pocket which is a feature common to jackets and coats, but not sweaters. The garments are also heavy weight garments. The amount of leather on the front of the garments and its specific coverage provides protection against the wind and adds to an overall impression that the garments are truly jackets, not sweaters. Therefore, Customs believes these garments are properly classified in heading 6101, HTSUSA, as men's jackets.

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Since classification is according to the textile portion of the garments and that portion consists of 30 percent wool and 70 percent acrylic, the garments are classifiable as garments of man-made fibers in subheading 6101.30, HTSUSA. At this point in the classification process, it is important to note that under subheading 6101.30, HTSUSA, there are two competing subheadings which appear as follows:

6101.30 Of man-made fibers:

6101.30.10 Containing 25 percent or more by weight of leather

Other:

6101.30.15 Containing 23 percent or more by weight of wool or fine animal hair

The appearance of the subheadings in the tariff schedule is an indication of the order of consideration. "Containing 25 percent of more by weight of leather" appears directly after the designation "of man-made fibers", while "containing 23 percent or more by weight of wool or fine animal hair" appears under the designation "other". The competing language is "containing 25 percent or more by weight of leather" and "other". Applying the GRI's at this level, GRI 3(a) states that the most specific description is preferred to a more general description. Clearly, "containing 25 percent or more by weight of leather" is more specific than "other".

The decision to classify the garments as "containing 25 percent or more by weight of leather" as opposed to "other" requires that at that point we look at the entire garment and not just that portion which imparts the essential character. The rationale for doing this is stated in HRL 081467 of February 8, 1988:

it is our view that where a subheading refers to a garment "containing" a percentage of a named fiber, it is legally consistent to consider only that portion of the garment which was considered in determining the applicable superior heading and/or subheading. This, of course, is not applicable where the subject subheading provides that a garment contain a named nontextile material (e.g. down, leather). This is because, in our view, it would not be appropriate to require that the nontextile be a part of the textile portion which determined the superior heading and/or subheading. See Subheading Note 2(B), Section 11, HTSUSA. (Bold added).

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Therefore, when determining if a textile garment is classifiable as "containing" a nontextile component, such as down or leather, the entire garment is considered.

Regarding the three garments at issue, in each case the leather portions constitute more than 25 percent of the weight of the entire garment. Consequently, the garments are classifiable as jackets of man-made fibers containing 25 percent or more by weight of leather.

HOLDING:

Styles 8110, 8111 and 8121 are classified as men's knitted jackets, which are similar to windbreakers, of man-made fibers, containing 25 percent or more by weight of leather, in subheading 6101.30.1000, HTSUSA, textile category 634, dutiable at 6 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, the 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 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 updated weekly and 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, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division