us-cbp-cross-rulings-hq-085089•HQ 085089: Classification of leather carpenter's aprons
HQ 085089: Classification of leather carpenter's aprons
us-cbp-cross-rulings-hq-085089HQ 085089: Classification of leather carpenter's apronsGuidance
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 085089
July 24, 1989
CLA-2 CO:R:C:G 085089 DSN
CATEGORY: Classification
TARIFF NO.: 4205.00.8000
Mr. Jim Pump
Magid Glove & Safety Mfg., Co.
2060 North Kolmar Avenue
Chicago, Illinois 60639
RE: Classification of leather carpenter's aprons
Dear Mr. Pump:
This ruling letter is in response to your inquiry of May 3,
1989, requesting classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), for leather
carpenter's aprons. A sample produced in China was submitted for
examination.
FACTS:
Style number 92195 is a carpenter's apron. The apron is
composed of 2 pieces of cowhide leather. The cowhide leather is
sewn together by "Kevlar" thread. It has three pockets which are
reinforced with black rivets. The apron has a woven cotton
adjustable belt that is sewn onto the apron. The belt is
designed to be worn around the waist and is secured by a plastic
connector.
ISSUE:
How are leather carpenter's aprons classified under the
HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. The merchandise at issue is considered a
composite good because it is composed of leather and cotton, and
therefore, GRI 3 is applicable.
-2-
GRI 3(b) provides that composite goods consisting of
different materials or made up of different components, are
classified as if they consisted of the material or component
which gives them their essential character. According to the
Explanatory Notes which constitute the official interpretation of
the tariff at the international level, essential character may 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. With respect to
the merchandise at issue, the bulk, quantity, weight, value and
the role that the leather plays in relation to the use of the
apron far exceeds that of the cotton. Thus, the essential
character is imparted by the leather.
Chapter 42, HTSUSA, provides for articles of leather. The
notes to chapter 42 provide that the chapter does not cover
articles of apparel or clothing accessories. The notes further
state that for the purposes of heading 4203 the expression
"articles of apparel and clothing accessories" applies, inter
alia, to aprons and other protective clothing. We do not
consider the instant apron as wearing apparel or as clothing
accessories because it covers such a small portion of the user's
body and is designed to carry tools. Moreover, this apron
provides no protection to the wearer. Thus, the apron at issue
cannot be classified under heading 4203, HTSUSA.
Heading 4205, HTSUSA, provides for other articles of
leather or of composition leather. The Explanatory Notes
constitute the official interpretation of the tariff at the
international level. The Explanatory Notes to heading 4205 state
that the heading covers those articles of leather or composition
leather which do not fall in the preceding headings of this
Chapter or in other Chapters of the Nomenclature. Since the
apron at issue cannot be classified in heading 4203, it is
classifiable under heading 4205.
HOLDING:
The merchandise at issue is classified under subheading
4205.00.8000, which provides for other articles of leather or of
composition leather, other, other, and duty free under the
General duty rate column.
Sincerely,
John Durant, Director
Commercial Rulings Division
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