HQ 084079: Classification of a men's suede and acrylic knit jacket

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 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