HQ 086445: Classification of leather jackets

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 086445

                                   April 20, 1990




          CLA-2 CO:R:C:G  086445 DRR

          CATEGORY: Classification

          TARIFF NO.: 4203.10.4030, HTSUSA

          Mr. Zahid Hussain
          P.O. Box 5260
          Takoma Park, Maryland 20913

          Re:  Classification of leather jackets

          Dear Mr. Hussain:

               This is in reference to your undated letter, received on
          February 8, 1990, requesting the classification of two leather
          jackets under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).

          FACTS:

               The merchandise at issue is represented by two leather
          jackets, assumed to be men's.  Both jackets are waist long with
          full front zipper openings, long sleeves, collars, and front slit
          pockets with plackets.  Both jackets have ribbed knit bands at
          the waistline and cuffs.  According to your letter, one of the
          jackets is lined with parachute material, the other with a
          cotton/polyester blend.

          ISSUE:

               Whether the garment at issue is classifiable in subheading
          4203.10.4030, HTSUSA.

          LAW AND ANALYSIS:

               Classification of merchandise is in accordance with the
          General Rules of Interpretation (GRI), taken in order.  GRI 1
          provides that classification shall be determined according to the
          terms of the headings and any relative section or chapter notes.
          Heading 4203, HTSUSA, provides for articles of apparel and
          clothing accessories, of leather or of composite leather.  There
          are several possible tariff headings which could apply to the
          fabric lining based on the material which predominates by weight.













                                        - 2 -


              In light of the fact that the jackets are made up of
          different elements, leather and linings of various fabrics, which
          are prima facie classifiable under two or more headings, they
          are classified in accordance with the provisions of GRI 3.  When,
          as in the instant case, those headings each refer to only part of
          the materials contained in mixed or composite goods, they are
          treated as equally specific and classified pursuant to GRI 3(b).
          According to GRI 3(b), composite goods consisting of different
          materials or made up of different components, and goods put up in
          sets for retail sale, shall be classified as if they consisted of
          the material or component which gives them their essential
          character.  The Explanatory Notes to the HTSUSA may be consulted
          for guidance as to the correct international interpretation of
          the various HTSUSA provisions.  The Explanatory Notes state that
          "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.

               The leather, rather than the lining, provides the essential
          character of each of the jackets in question.  It clearly
          predominates over the lining by weight, quantity and value,
          and therefore provides the essential character.

          HOLDING:

               The jackets in question are classifiable under subheading
          4203.10.4030, HTSUSA, as articles of apparel and clothing
          accessories, of leather or of composite leather, coats and
          jackets, other, men's and boys', with a duty rate of 6 percent
          ad valorem.

                                         Sincerely,




                                         Gerald Laderberg
                                          Acting Director
                                         Commercial Rulings Division




















          6 cc: A.D, N.Y., Seaport
          DRRimmer library/peh
          name: 086445