Classification of a men's suede and acrylic knit jacket

HQ 084079 June 26, 1989 CLA-2 CO:R:C:G 084079 CMR 837535 CATEGORY: Classification TARIFF NO.: 4203.10.4030 Duncan Nixon, Esq. Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, New York 10004 RE: Classification of a men's suede and acrylic knit jacket Dear Mr. Nixon: This ruling is in response to your letter of February 27, 1989, on behalf of your client, Sutton and Sutton Incorporated, requesting the classification of a men's suede and acrylic knit jacket to be imported from Taiwan or Korea. FACTS: The garment at issue, model #LF 300, is a men's suede and 100 percent acrylic knit jacket. The acrylic fabric is one by one rib knit containing 12 stitches per 2 centimeters counted in the horizontal direction. The garment has long, set-in sleeves with rib knit cuffs; a full-front, zippered opening; a spread collar; two vertical entry, inset pockets at the waist; and a rib knit waistband. The suede portions of the garment consist of the two front panels extending from the shoulders to the waistband; the rear shoulder yoke; a two and one-half inch wide insert on the waistband at each side of the front zipper; and a one-inch wide suede strip edging on the collar. The suede front panels, shoulder yoke, and in- set pockets are lined with woven fabric. The knit portions of the garment consist of the long sleeves, the back panel beneath the shoulder yoke, the spread collar, and the rib knit waistband. ISSUE: Is the garment at issue, model #LF 300, classifiable as a textile or leather garment? -2- 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, while it appears the textile component may comprise 60 percent or more of the visible surface area, nearly the entire front of the garment is composed of the suede component with the exception of the ribbed knit waistband. The suede provides a significant visual and decorative effect, and is over 50 percent by weight of the garment. Taking these factors into consideration in light of the criteria set out in File #084118 of April 13, 1989, we believe the essential character to be derived from the suede component of the garment. HOLDING: Style #LF 300, a men's suede and acrylic knit jacket, is classifiable as a leather jacket in subheading 4203.10.4030, HTSUSA. It is dutiable at 6 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division 6cc: Area Director, New York Seaport 1cc: CITA 1cc: Legal Reference Section 1cc: Phil Robins