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
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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