&&According to the information and the sample submitted, the article is a full zip men's jacket made of 45% leather, 40% nylon, 10% cotton, 5% polyester. It has long sleeves with ribbed cuffs and ribbed waistband and extends down to the waist. The front panels and the collar are made of sheepskin leather, the back panel is made of woven nylon and the sleeves are made of leather and woven cotton. The lining of the body is 100% cotton and the sleeves lining is 100% polyester. It features two zippered pockets at the chest, two front side buttoned pockets and zipper detail on the collar.

&&This garment provides for protection against the weather. General Notes to Chapters 61 and 62 mention that when leather constitutes more than mere trimming, the article is classified according to the General Interpretative Rules (GIR). The garment is a composite good consisting of different materials and it is classified according to the material which gives it its essential character. The jacket in mainly composed of leather and textile which account for the highest part of its value taking into consideration GIR 3 (b) which provides for classification of the good based on its essential character, that being the value of the leather, the garment is classified in heading 42.03.