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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