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812902 81 Ruling Active

The tariff classification of a ladies leather jacket w/zip-off vest, style L/955213 from Korea.

Issued August 7, 1995 by U.S. Customs and Border Protection.

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81 812902 (August 7, 1995)

Tariff classification

HTS codes: 4203.10.4060, 6202.93.2020

Headings: 4203, 6202

Product description

The submitted sample, style L/955213 is a ladies leather jacket with a zip-off man-made fiber vest. The jacket features a full front button clousure, two slash pockets at the front and a collar. The zip off vest is slightly padded with a front zippered closure and four zippered pockets, two at the bottom and two at the top. There is also a patch pocket over the left breast. The leather jacket and textile zip-off vest can be worn as separate items of wearing apparel, and therefore will be classified separately.

CBP rationale

The applicable subheading for the leather jacket of style L/955213, will be 4203.10.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: Other, Coats and jackets: Women's, girls' and infants. The applicable subheading for the man-made fiber zip-off vest portion of style L/955213 will be 6202.93.2020 Harmonized Tariff Schedule (HTS), which provides for women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Padded, sleeveless jackets, other.

Full text

NY 812902 August 7, 1995 CLA-2-42:S:N:N5:353 812902 CATEGORY: Classification TARIFF NO.: 4203.10.4060, 6202.93.2020 Ms. Ginny Yanakopulos Wilsons The Leather Experts 400 Highway 169 South, Suite 500 Minneapolis MN 55426-1132 RE: The tariff classification of a ladies leather jacket w/zip-off vest, style L/955213 from Korea. Dear Ms. Yanakopulos: In your letter dated July 13, 1995 you requested a classification ruling. The submitted sample, style L/955213 is a ladies leather jacket with a zip-off man-made fiber vest. The jacket features a full front button clousure, two slash pockets at the front and a collar. The zip off vest is slightly padded with a front zippered closure and four zippered pockets, two at the bottom and two at the top. There is also a patch pocket over the left breast. The leather jacket and textile zip-off vest can be worn as separate items of wearing apparel, and therefore will be classified separately. The applicable subheading for the leather jacket of style L/955213, will be 4203.10.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: Other, Coats and jackets: Women's, girls' and infants. The duty rate will be 6 percent ad valorem. The applicable subheading for the man-made fiber zip-off vest portion of style L/955213 will be 6202.93.2020 Harmonized Tariff Schedule (HTS), which provides for women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Padded, sleeveless jackets, other. The duty rate will be 16.8 percent ad valorem. The textile vest falls within textile category designation 659. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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