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