Reconsideration of NYRL 837137 of March 6, 1989

HQ 084636 September 13, 1989 CLA-2 CO:R:C:G 084636 CMR CATEGORY: Classification TARIFF NO.: 4203.10.4060 Mr. Kevin Maher C-Air Custom House Brokers-Forwarders, Inc. 153-66 Rockaway Boulevard Jamaica, New York 11434 RE: Reconsideration of NYRL 837137 of March 6, 1989 Dear Mr. Maher: This ruling is in response to your letter of May 15, 1989, on behalf of East West Division of Panda, requesting reconsideration of NYRL 837137, in which a leather/textile ladies' jacket was classified as a textile garment. FACTS: The garment at issue, style #9116, is a ladies' leather and textile waist-length jacket. The jacket has a front zipper closure, long sleeves, a fake sherpa collar, various appliques on the front, back, and sleeves, and two large patch pockets at the waist with additional side zipper pockets on the patch pockets. The left patch pocket has an additional zipper patch pocket attached. The jacket has a cotton woven lining quilted to a polyester filling. The leather portions of the garment consist of the front panels and patch pockets, a six-inch leather rear yoke, trim on the collar, two-inch leather panels on either side of the front zipper, and a leather belt-type strap closure at the neck. The textile portions consist of the sleeves, the back portion under the rear yoke, the rib knit cuffs, most of the rib knit waistband, and the fake sherpa collar lining. -2- Testaments were submitted from various customers stating they purchased style 9116 as a leather jacket and intended to market and sell it as such. Copies of invoices showing the price and description of the garment were also submitted. ISSUE: Was style 9116 properly classified as a textile garment in NYRL 837137? 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 garment at issue, while it appears the textile components may comprise 60 percent or more of the visible surface areas, the entire front of the garment is composed of the leather component with the exception of the ribbed knit waist- band and the leather provides a significant visual and decorative -3- effect. Taking these factors into consideration, along with the additional information submitted to support your claim, we believe the essential character to be derived from the leather component of the garment. HOLDING: Style 9116, a ladies' leather and textile jacket, is classifi- able as a leather jacket in subheading 4203.10.4060, HTSUSA. It is dutiable at 6 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division attachment 6cc: Area Director, New York Seaport 1cc: CITA 1cc: Legal Reference Section 1cc: Phil Robins