HQ 953254: Request for Further Review of Protest No. 2904-93-100023,dated January 7, 1993, concerning the classification of a man'sjacket containing a fur collar

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 953254

                          May 19, 1993

CLA-2  CO:R:C:T 953254 CAB

CATEGORY:  Classification

TARIFF NO.:  6201.91.2010

District Director of Customs
Federal Building, Room 198
N.W. Broadway and Glisan Sts.
Portland, Oregon 97209

RE:  Request for Further Review of Protest No. 2904-93-100023,
dated January 7, 1993, concerning the classification of a man's
jacket containing a fur collar

Dear Ms. Franklin:

     This ruling is in response to the protest that was filed on
behalf of The Comstock Load, Inc. on January 1, 1993, against
your decision concerning the classification of a man's jacket
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).  Samples which were submitted for examination
will be returned under separate cover.

FACTS:

     The garment in question, Style No. 5695(11765), is a man's
jacket which is constructed of woven denim and a multi-colored
wool tapestry fabric, shearling fur, and leather.  The jacket
contains denim and wool material on the front and back panels; a
collar trimmed in shearling fur; sleeves which have a leather
exterior and a shearling fur interior; and a rayon quilted lining
which covers the front and back panels of the jacket.

     This protest concerns entries of the subject jacket which
have been classified by your port under subheading 6201.91.2010,
HTSUSA, which provides for men's or boys' overcoats, carcoats,
capes, cloaks, anoraks (including ski-jackets), windbreakers and
similar articles (including padded, sleeveless jackets) other
than those of heading 6203.  The protestant entered the garment
at issue under subheading 4303.10.0060, HTSUSA, which is the
provision for articles of apparel, clothing accessories and other
articles of furskin.  A Notice of Redelivery was issued October
20, 1992, based on the assessed classification and seeking
category 434 visas for the goods.  The protestant refers to New
York Ruling Letter (NYRL) 878938, dated October 28, 1992, as a
basis for her claim.  In NYRL 878938 the merchandise at issue was
a woman's denim, leather, wool, and shearling fur jacket. 
Customs classified the jacket at issue therein under Heading
4303, HTSUSA.

ISSUE:

     Whether the garment in question is classifiable under
Heading 6201, HTSUSA, Heading 4303, HTSUSA, or Heading 4203
HTSUSA?

LAW AND ANALYSIS:

     Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's).  GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes.  Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's, taken in order.

     As stated above, the protestant contends that the garment at
issue is properly classifiable under Heading 4303, HTSUSA, which
is the provision for articles of apparel, clothing accessories
and other articles of furskin.  The protestant points to the
conclusion in NYRL 878938 to substantiate her claim for
classification under Heading 4303, HTSUSA.  In NYRL 878938 the
protestant was issued a ruling concerning a woman's upper body
garment that was described as a garment consisting of alternating
wool and denim panels, a substantial shearling fur yoke and
collar, and sleeves constructed of reversed shearling fur with
the leather side on the exterior surface.  The woman's jacket was
also characterized as a garment containing extensive fur that was
functional and added to the warmth of the garment.  The
protestant states that the woman's jacket at issue in NYRL 878938
and the man's jacket which is the subject of this protest are
essentially identical in design and should be classified under
the same heading.  

     Chapter Note 4 to Chapter 43, HTSUSA, states the following:

     Articles of apparel and clothing accessories (except those
     excluded by note 2) lined with furskin or artificial fur or
     to which furskin or artificial fur is attached on the
     outside except as mere trimming are to be classified in
     heading 4303 or 4304 as the case may be.

     The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN), although not legally binding,
are the official interpretation of the nomenclature at the
international level.  The EN to Heading 4303, HTSUSA, maintain in
pertinent part:

          With the exceptions referred to below, this heading
     covers all articles of apparel, including parts and clothing
     accessories (muffs, stoles, ties, collars, etc.) made of:

                               *     *     *

     (c)  Other materials having furskin on the outside (except
     as mere trimming).

          Fur on a garment would be regarded as mere trimming if
     constituting, for example, the collar and revers (provided
     the collar or revers were not so exaggerated as to form
     virtually a cape or bolero), cuffs or edging to pockets,
     skirts, coats, etc.

     Occasionally Customs refers to the dictionary to further
clarify terms used throughout the nomenclature and the
corresponding EN.   The pertinent section of the EN to Heading
4303, HTSUSA, seems to state that classification under Heading
4303, HTSUSA, is warranted if the fur portion of the garment is
more than just a border designed to accent the garment.  Also, if
a garment is constructed with a fur collar, the EN require the
fur collar to be so overstated so as to predominate the top part
of the garment.  Customs consulted The Modern Textile and Apparel
Dictionary (1973) to define several relevant terms mentioned in
the EN to Heading 4303, HTSUSA.  The term "revers" is defined as
a part of a garment turned back to show the lining or facing, as
a lapel.  The term "cape" is defined as a sleeveless garment
fastened at the neck and falling loosely from the shoulder.  The
term "bolero" is described as a short jacket that may be tight or
loose-fitting which sets slightly above the waistline.   

     As a result of the protestant's claim that the subject man's
jacket and the woman's jacket at issue in NYRL 878938 are very
similar and should both be classified under Heading 4303, HTSUSA,
Customs decided to reexamine the woman's jacket previously
classified.  After reassessing the woman's jacket in light of the
aforementioned EN, Customs is convinced that the woman's and
man's jacket are significantly different and do not warrant
classification under the same heading.  In order for the subject
jacket to be classified under Heading 4303, HTSUSA, the fur
portion of the jacket would have to be considered more than mere
trimming.  The woman's jacket which contains a fur collar, fur
cuffs, fur-lined sleeves, and a substantial fur yoke amounts to
more than a mere border around the garment. The fur collar and
yoke on the woman's garment is sufficiently exaggerated so as to
cover a substantial portion of the jacket.  The fur on the
woman's jacket functions not only as an embellishment, but also
to keep a significant part of the wearer's upper body warm.  The
protestant contends that the only difference between the woman's
jacket and the subject man's jacket is the fur lapel.  The
difference in construction between the lapel on the woman's and
man's jacket seems to be inconsequential to the protestant. 
However, for tariff purposes, Customs is somewhat confined to the
language of the EN; and the EN specifically state that for
classification under Heading 4303, HTSUSA, a garment must contain
fur which amounts to more than mere trimming.  The fur collar on
the man's jacket is not extensive, exaggerated, or in anyway akin
to a bolero or cape.  Instead, the fur collar on the man's jacket
constitutes nothing more than mere trimming.  

     After examining the jacket at issue, it appears that none of
the materials impart the essential character of the item.  In
essence, all the materials are used to further enhance and
accentuate the jacket.  As none of the constituent materials
impart the essential character of the garment, Customs must look
to GRI 3(c) for classification of the garment at issue.

     GRI 3(c) provides, in pertinent part:

     When goods cannot be classified by reference to Rule 3(a) or
     3(b), they are to be classified in the heading which occurs
     last in numerical order among those which equally merit
     consideration in determining their classification.  
     
     The headings which equally merit consideration in
determining the classification of the instant jacket are: 
Heading 4203, HTSUSA, which provides for articles of apparel and
clothing accessories, of leather or of composition leather;
Heading 4303, HTSUSA, which provides for articles of apparel,
clothing accessories and other articles of furskin; and Heading
6201, HTSUSA, which provides for men's or boys' overcoats, car-
coats, capes, cloaks, anoraks (including ski-jackets),
windbreakers and similar articles (including padded, sleeveless
jackets) other than those of heading 6203.

     Pursuant to GRI 3(c), the merchandise in question is
classifiable under Heading 6201, HTSUSA, as it occurs last in
numerical order among those which equally merit consideration.

     Since the instant garment is constructed of both wool and
denim panels, Customs must determine whether the garment is
classifiable in subheading 6201.91, HTSUSA, in the category for
wool apparel or in subheading 6201.92, in the category for cotton
apparel.  In this case, the denim portion located in the front of
the garment is used merely as a border.  The wool panels, on the
other hand, are instantly recognizable as the dominant textile in
the front section of the garment.  The wool panels also make up
an extensive part of the back of the garment.  Also, after
comparing the value of the wool and denim sections of the
garment, it is apparent that the wool component is significantly
more expensive than the denim component of the jacket.  
Therefore, the jacket in question is classifiable in subheading
6201.91, HTSUSA, as a wool garment.

HOLDING:

     Based on the foregoing, the man's jacket at issue is
properly classifiable under subheading 6201.91.2010, HTSUSA,
which is the provision for men' or boys' overcoats, carcoats,
capes, cloaks, anoraks (including ski-jackets), windbreakers and
similar articles (including padded, sleeveless jackets).  The
rate of duty is 52.9 cents/kg + 21 percent ad valorem and the
textile restraint category is 434.

     The protest should be denied.  A copy of this decision
should be attached to the Customs Form 19 and provided to the
protestant as part of the notice of action.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division