HQ 081655: Classification of a men's jacket from China under the proposed Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

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 081655

                                    June 10, 1988


          CLA-2  CO:R:C:G  081655 CMR  827220

          CATEGORY: Classification

          TARIFF NO.: 4203.10.4030

          MMN Industries, Inc.
          720 Frelinghuysen Avenue
          Newark, New Jersey  07114
          Attn: Leslie Stewart

          RE: Classification of a men's jacket from China under the
              proposed Harmonized Tariff Schedule of the United States
              Annotated (HTSUSA).

          Dear Ms. Stewart:

               Your letter of December 2, 1987, addressed to our New York
          office requesting a ruling under the proposed HTSUSA on the
          classification of a men's jacket from China was forwarded to this
          office for a response.

          FACTS:

               The sample submitted for review was stolen while in Customs'
          custody.  The description which follows is from the report of our
          National Import Specialist.

               The garment in question, no style number, is a hip-length
               jacket with a shell made from cotton canvas and cowhide
               leather.  The lining is quilted polyester.  * * *  The
               front of the jacket is predominantly woven cotton, with
               small amounts of leather trim on the pocket flaps and
               welting, on the collar tab and at the top of the storm
               flap.  There are also leather adjustment tabs at the waist.
               The shoulders are almost entirely of leather while the
               sleeves are textile in the front and mainly leather in the
               back.  The back of the body is mostly leather and the
               stand-up collar (inside of which is a roll-up hood) is all
               textile (except for the tab).

          The article will be manufactured in China.

          ISSUE:

               Should the garment be classified as textile wearing apparel
          or as wearing apparel of leather?












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          LAW AND ANALYSIS:

               Classification of this garment begins with application of
          the Subheading Explanatory Note to Chapter 62.  The note applies
          to the classification of articles, such as the submitted garment,
          made from quilted textile products in the piece of heading 58.11.
          It states:

                   Articles made from the quilted textile products in the
               piece of heading 58.11 are to be classified within the
               subheadings of the Chapter under the provisions of
               Subheading Note 2 to Section XI.  For the purposes of their
               classification, it is the textile material of the outer
               fabric which gives these articles their essential character.
               This means that where, for example, a man's quilted anorak
               has an outer fabric of 60% cotton and 40% polyester, the
               garment falls in subheading 6201.92.  It should be noted
               that, even if this outer fabric by itself falls in heading
               59.03, 59.06 or 59.07, the garment does not fall in heading
               62.10.

          Applying the Subheading Note, the garment is classified by the
          materials of its outer shell.

               General Rule of Interpretation (GRI) 1 directs classifi-
          cation is to begin with the terms of the headings within the
          proposed Harmonized Tariff Schedules of the United States
          Annotated (HTSUSA).  There is no heading within the proposed
          HTSUSA in which to classify garments made of a mixture of textile
          fabric and leather such as the garment at issue.

               GRI 2(a) provides for unfinished or incomplete articles, and
          so does not apply in this case.  GRI 2(b) provides:

               Any reference in a heading to a material or substance shall
               be taken to include a reference to mixtures or combinations
               of that material or substance with other materials or
               substances.  Any reference to goods of a given material or
               substance shall be taken to include a reference to goods
               consisting wholly or partly of such material or substance.
               The classification of goods consisting of more than one
               material or substance are to be classified according to the
               principles of GRI 3.

               Following GRI 2(b), there are two possible headings under
          which the garment may be classified:  4203, articles of apparel
          and clothing accessories, of leather or of composition leather,
          and 6201, men's or boys' overcoats, carcoats, capes, cloaks,
          anoraks (including padded, sleeveless jackets), other than those












                                         -3-


          of heading 6203.  Under GRI 3(a), the two headings must be
          regarded as equally specific since each refers to only part of
          the materials from which the garment is made.

               Since the headings are to be considered equally specific,
          classification must be determined by application of GRI 3(b)
          which provides:

               Mixtures, composite goods consisting of different materials
               or made up of different components, and goods put up in sets
               for retail sale, which cannot be classified by reference to
               3(a), shall be classified as if they consisted of the
               material or component which gives them their essential
               character, insofar as this criterion is applicable.

               The pertinent portions of the Explanatory Note to GRI 3
          provide as follows:

               (VIII) The factor which determines essential character will
                    vary as between different kinds of goods.  It may, for
                    example, be determined by the nature of the material or
                    component, its bulk, quantity, weight or value, or by
                    the role of a constituent material in relation to the
                    use of the goods.

               "In general, 'essential character' has been construed to
          mean the attribute which strongly marks or serves to distinguish
          what an article is; that which is indespenable (sic) to the
          structure, core or condition of the article."  Harmonized System
          Handbook: A Guide to the New U.S. Tariff, Office of Reg. &
          Rulings, U.S. Customs Service, (August 1986), page 14.

               From the description of the outer shell, it appears that the
          leather stands out, or serves to distinguish the garment, more so
          than the cotton canvas.  Therefore, the garment is classifiable
          under subheading 4203, articles of apparel and clothing
          accessories, of leather or of composition leather.

          HOLDING:

               The sample submitted is classifiable under the provision for
          articles of apparel and clothing accessories, of leather or of
          composition leather under subheading 4203.10.4030, HTSUSA.  The
          rate of duty is 6% ad valorem.  This ruling is based on
          information supplied by our National Import Specialist without
          our having the benefit of the submitted sample.  This ruling
          represents the present position of the Customs Service regarding
          the classification of this garment under the proposed HTSUSA.  If













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          there are changes before enactment, this advice may not continue
          to be applicable.  If you disagree with this ruling, please
          notify us and submit a new sample to this office.  We will
          reconsider our ruling in light of the submitted sample and will
          issue an expeditious response.


                                          Sincerely,




                                          John Durant, Director
                                          Commercial Rulings Division















































          6cc: Area Director, New York Seaport
          1cc: CITA
          1cc: NIS W. Raftery