us-cbp-cross-rulings-hq-083501•HQ 083501: Reconsideration of NYRL 832252 of November 18, 1988, and classification of a men's sweater, style 29431
HQ 083501: Reconsideration of NYRL 832252 of November 18, 1988, and classification of a men's sweater, style 29431
us-cbp-cross-rulings-hq-083501HQ 083501: Reconsideration of NYRL 832252 of November 18, 1988, and classification of a men's sweater, style 29431Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 083501
June 16, 1989
CLA-2 CO:R:C:G 083501 CMR
CATEGORY: Classification
TARIFF NO.: 4203.10.4030; 6110.90.0016
Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
Eighty Broad Street
New York, New York 10004
RE: Reconsideration of NYRL 832252 of November 18, 1988, and
classification of a men's sweater, style 29431
Dear Ms. Cumins:
This ruling is in response to your submission of January 24,
1989, on behalf of your client, Polo/Ralph Lauren, requesting the
reconsideration of NYRL 832252, and the classification of a men's
sweater, style 29431. Customs will address both requests in this
ruling; however, in the future, requests for reconsiderations and
classifications are to be separately submitted.
FACTS:
Style M3036, the subject of NYRL 832252, is a men's long-sleeve
jacket with woven wool fabric comprising the back and sleeves of the
jacket, and leather suede comprising the front panels. There are
buttoned cuffs, a rib knit waistband, and chest pockets with buttoned
flaps.
NYRL 832252 classified style M3036 as a men's woven wool jacket
in subheading 6201.91.2010. New York Customs stated in the ruling
that in their opinion, "the leather portions do not impart the
essential character of this jacket."
Style 29431 is a men's cardigan sweater constructed from 100
percent silk knit fabric and 100 percent leather suede. The knit
fabric contains four stitches per two centimeters measured in the
horizontal direction.
-2-
The cardigan has a V-neck, a full-front opening with a five
button closure, long raglan sleeves with rib knit cuffs, a rib knit
waistband, two patch pockets at the waist, and an inset pocket on the
left chest. The three pockets are secured by buttoned flaps.
The knit portions of style 29431 include the entire back panel,
the raglan sleeves, the front placket forming the V-neckline, and the
rib knit cuffs and waistband. The leather suede portions of the
garment include the two front panels, the patch pockets, and the
pocket flaps.
You assert that the leather portions of style M3036 and style
29431 impart the essential character for the garments, and that both
garments should be classified as leather wearing apparel in
subheading 4203.10.40, HTSUSA. The garments will be imported from
Hong Kong.
ISSUE:
Is the essential character of styles M3036 and 29431 imparted by
the textile or leather portions of the garments?
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.
-3-
Customs believes that the textile portion of style M3036 exceeds
60 percent of the visible surface area of the garment. However,
since the leather portion forms the entire front of the garment (with
the exception of a minor portion of the ribbed waistband), classifi-
cation 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
M3036 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 examined style M3036, we believe that the decision in
NYRL 832252 was a reasonable conclusion at the time. The ruling was
issued prior to the issuance of File #084118. However, in light of
File #084118, we think the essential character of the garment can be
determined using the criteria set out in the Memorandum.
The leather component does not weigh over 50 percent of the
garment, nor is it valued at more than 10 times the textile
components. However, it forms the entire front of the garment
(except for part of the rib knit waistband) and provides a visual and
significant effect. These two factors in combination with the
additionally consideration that its value is higher than that of the
textile, albeit not 10 times higher, leads us to decide that the
essential character is derived from the leather.
As for style 29431, Customs disagrees with the assertion that
the entire front of the garment is composed of leather, exclusive of
trim. The knit silk placket and waistband are not considered trim.
Additionally, the raglan sleeve design allows a significant amount of
the sleeves to appear on the front of the garment. This design
decreases the frontal surface area taken up by the front panels.
Customs believes that the textile portion of style 29431 exceeds
60 percent of the visible surface area of the garment. While we
disagree that the entire front of the garment consists of the leather
component, we will concede that the leather provides a visual and
significant decorative effect. Under these circumstances, classi-
fication is to be decided by application of GRI 3(b) or 3(c), as
appropriate.
Style 29431 is basically a men's sweater, and we believe
consumers will view it as such. After examining it, we believe that
due to the preponderance of textile and the styling of the garment,
the essential character of style 29431 is derived from the textile
component.
-4-
HOLDING:
NYRL 832252 of November 18, 1988, classifying style M3036 as a
wool jacket in subheading 6201.91.2010, HTSUSA, is revoked. The
garment is classifiable as a leather jacket in subheading
4203.10.4030, HTSUSA. It is dutiable at 6 percent ad valorem.
Style 29431 is properly classified as a men's silk sweater,
containing 70 percent or more by weight of silk or silk waste, in
subheading 6110.90.0016, dutiable at 6 percent ad valorem.
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
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins
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