us-cbp-cross-rulings-hq-084636•HQ 084636: Reconsideration of NYRL 837137 of March 6, 1989
HQ 084636: Reconsideration of NYRL 837137 of March 6, 1989
us-cbp-cross-rulings-hq-084636HQ 084636: Reconsideration of NYRL 837137 of March 6, 1989Guidance
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 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
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