The tariff classification of a cotton twill and leather jacket from Korea.
Issued March 9, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4203.10.4030
Headings: 4203
Product description
The garment is a mens jacket (style #9881), made of cotton twill and leather with a pile acrylic collar and lapels. The jacket has a front closing with snap fasteners. The surface area information is incorrect. The leather portion of the jacket is 52% by weight of the garment and the leather is more than 10 times the value of the textile.
CBP rationale
The applicable subheading for the cotton twill and leather jacket will be 4203.10.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: Articles of apparel: Other, Men's and boys'.
Full text
NY 849573 March 9, 1990 CLA-2-42:S:N:N3H:353 849573 CATEGORY: Classification TARIFF NO.: 4203.10.4030 Mr. Charles Shanley Freight Brokers International Inc. 1200 Brunswick Ave. Far Rockaway, N.Y. 11691 RE: The tariff classification of a cotton twill and leather jacket from Korea. Dear Mr. Shanley: In your letter dated January 16, 1990, on behalf of Popular Services Intl., you requested a tariff classification ruling. One sample was submitted. The garment is a mens jacket (style #9881), made of cotton twill and leather with a pile acrylic collar and lapels. The jacket has a front closing with snap fasteners. The surface area information is incorrect. The leather portion of the jacket is 52% by weight of the garment and the leather is more than 10 times the value of the textile. The applicable subheading for the cotton twill and leather jacket will be 4203.10.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: Articles of apparel: Other, Men's and boys'. The rate of duty will be 6 percent ad valorem. 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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